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现金流量作为企业财务报告的重要组成部分,是反映企业“血液循环”——现金及其等价物增减及变化后状况的动态报表,具有鲜明的综合性、可比性。但是原始的财务报表数据资料只有运用专门方法加以梳理、分析,才能达到揭示企业财务状况变动的原因、后果及趋势,为报表使用者预、决策提供正确依据的目的。就现金流量表而言,可运用结构分析法、比率分析法和趋势分析法三种分析方法,现分别试述如下: 相似文献
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<正>企业文化实质就是经营员工的心。“员工的心,企业的根”,只有经营好员工的心,才会使员工忠诚和热情地投入工作,企业才能发展。要经营好员工的心,则要了解员工的心、赢得员工的心、凝聚员工的心、留住员工的心。这个心就是心理、心思、心态。“00后”员工因为出生的时代背景和成长经历,有其特有的心理特征和性格特点,比如他们思想观念多元化,接受新鲜事物能力强;见识多,知识面广;自我意识强烈;注重个人奋斗;娱乐爱好广泛;三观正;自信度和自我认同高。在马斯洛需求的五个层次中,“00后”更多关注“自我认同”和“价值的实现”。 相似文献
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一线的中国企业家,其实不乏孜孜以求的目标、默默无闻的实干精神,也不乏奋斗的韧性、吃苦耐劳的创业精神。但是企业家一旦在事业上稍有长进之时,就容易变得自信满满,忘了谦虚谨慎,甚至变得傲慢和狂妄起来,认为“只有想不到的事情,没有办不到的事情”,自己无所不能,丧失了中国人历来特有的敬畏之心。先贤孔子说:“君子有三畏,畏天命,畏大人,畏圣人之言。小人不知天命而不畏也,狎大人,侮圣人之言。” 相似文献
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浅谈现金流量表的指标分析 总被引:3,自引:0,他引:3
郑兴华 《财会研究(甘肃)》2007,(2):28-29
现金流量表作为企业财务报告的重要组成部分.是反映企业“血液循环”——现金及其等价物的变化状况的动态报表.具有鲜明的综合性、可比性。但是原始的财务报表数据资料只有通过运用专门方法,加以梳理、分析,才能达到揭示企业财务状况变动的原因、后果及趋势.为报表使用者预测和决策提供正确依据的目的。就现金流量表指标分析而言.可运用结构分析法.比率分析法和趋势分析法。 相似文献
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邢德昭 《中小企业管理与科技》2012,(3)
在“茹毛饮血”的原始社会,人们的衣着是“而衣皮革”。目前,各种文献对原始服装的表述均为皮之服装,而对“苇”即草制服装则无文字表述。本文从中国原始文字记载入手,从多方面论证,“苇”之服装,即草制衣服在原始时期的存在。而今天的蓑衣乃是这种原始服装的现存形态,是原始服装流传保存至今的活化石。 相似文献
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Richard Lambert 《Economic Affairs》2007,27(2):56-63
Technical developments in the field of journalism and broadcasting are changing the shape of both media. Many of these developments are very welcome. However, there is a danger that the quality of journalism may fall and that part of society may disengage from news coverage. This may require a policy response but not necessarily the continued support of a single state-funded public service broadcaster. 相似文献
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Robert C. B. Miller 《Economic Affairs》2009,29(3):27-34
The Austrian economists' analysis of the trade cycle and the Great Depression has relevance for the current global economic crisis. Excessive bank lending leads to unsustainable distortions in the economy causing the recession, which government spending can do little to mitigate. The long-run solution is a banking system with a high reserve ratio or competition in currencies. 相似文献
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Geoffrey Dicks 《Economic Outlook》1992,16(7):1-4
With the election out of the way and signs of recovery tentatively in place, the Government is likely to take steps to bring the economic and political cycles back into kilter so that it does not have to fight the next election under the handicap of recession. This suggests that its first priority will be to consolidate the progress on inflation with a tight fiscal and monetary stance, deferring until 1993-4 any significant relaxation of policy. Holding the exchange rate close to its present parity will therefore take priority over interest rate cuts which may have to wait on a lead from the Bundesbank. On fiscal policy the aim will be to reduce the budget deficit, which suggests a tough approach to public expenditure in this year's spending round. 相似文献
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Russell Lewis 《Economic Affairs》2009,29(2):69-70
Increased commodity prices and improved technology have combined to increase the incentives to exploit natural resources located under the seas. However, an international seabed regime under the auspices of the United Nations presents dangers for free markets, sovereignty and security. Alternative institutional arrangements based on privatisation would produce better outcomes. 相似文献