企业现金流量表结构分析浅探

现金流量是企业生存和发展的命脉,现金流量状况直接反映企业这一组织有机体的健康情况,是衡量企业价值的重要指标。现金流量表的结构分析,就是在现金流量有关数据的基础上对不同项目间的比较与分析,旨在明确现金流入、流出的构成及现金余额的形成情况,分析一定时期内影响现金额增减变化的主要因素,为企业管理者抓住现金流量管理重点提供科学依据,从而实现企业现金的最佳配置和使用。

Analysis of the structure analysis of the enterprise cash flow table

The cash flow is the lifeblood of the survival and development of enterprises, the cash flow situation directly reflect the health situation of the enterprise the organization of the organism, is an important index to measure the enterprise value.Structural analysis of the cash flow statement, the cash flow is relevant to the data base on the comparison and analysis of different projects, to clear the cash inflow, formation and cash outflows, analyzes the main factors which affect the amount of cash or a certain time period, and provide scientific basis for the managers of the enterprise to seize the key cash flow management, optimal allocation and use so as to realize the enterprise cash.