浅谈现金流量表的财务分析

现金流量表作为反映企业一定会计期间内现金和现金等价物流入和流出信息的会计报表，是投资者进行科学投资的重要信息资源。通过对现金流量的结构、企业的偿债能力、支付能力、获取现金的能力、收益质量、企业发展能力等方面各主要指标的分析．可以了解企业资产的流动性，判断和正确评价企业的财务状况，预测企业未来的现金流量．帮助投资者进行正确的理性投资。

On Financial Analysis of Cash Flows Report

As an accounting report reflecting enterprise flowing information of cash and equal values during certain accounting period, cash flows report is important information resources for investors to invest scientifically. According to the analysis of cash flows structure, enterprise ability to pay debt, liquidity, ability to obtain cash, earning quality and enterprise ability to develop, investors can know the liquidity of enterprise assets, judge enterprise financial position, predict enterprise future cash flows and invest rationally with the help of cash flows report.