| 对现金流量表指标的分析研究 |
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| 引用本文： | 郭佳.对现金流量表指标的分析研究[J].价值工程,2009,28(10):124-126. |
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| 作者姓名： | 郭佳 |
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| 作者单位： | 中电福溪电力开发有限公司,宜宾,645152 |
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| 摘 要： | 在日益尊崇"现金至尊"的现代理财环境中,现金流量表分析对信息使用者来说显得尤为重要。从企业现金流量的来源和运用角度出发,从获现能力、偿债能力、盈利质量、成长能力、财务弹性五个方面,对现金流量表进行了指标分析。
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| 关 键 词： | 现金流量表 指标 |
To Analyse and to Study for Indexes of the Cash Flow Statements |
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| Guo Jia.To Analyse and to Study for Indexes of the Cash Flow Statements[J].Value Engineering,2009,28(10):124-126. |
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| Authors: | Guo Jia |
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| Institution: | Guo Jia(Fuxi Power Developing Corporation of China Power,Yibin 645152,China) |
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| Abstract: | Respected in the increasingly ＂cash is king＂ modern financial environment, cash flow analysis of the information is particularly important for the user. In this paper, the source of corporate cash flow and use of perspective, from the cash capacity, solvency, earnings quality, capacity growth, financial flexibility to carry out five aspects of the indicators of the cash flow statement analysis. |
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| Keywords: | cash flow statements index |
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