| 试论现金流量表分析指标体系的构建 |
| |
| 引用本文： | 姚正海. 试论现金流量表分析指标体系的构建[J]. 财会通讯, 2004, 0(6) |
| |
| 作者姓名： | 姚正海 |
| |
| 作者单位： | 徐州师范大学商学院 江苏 |
| |
| 摘 要： | 现金流量表是反映企业一定会计期间内现金及现金等价物流入和流出信息的动态会计报表。科学地分析和充分利用现金流量表信息,是报表使用者进行正确决策的前提之一。因此本文拟构建以偿债能力、收益质量、营运效率、发展状况、社会贡献能力为分析目标的指标体系来补充丰富传统的会计报表指标分析体系,从而更全面深入地评价企业的财务状况。
|
| 关 键 词： | 现金流量表 指标体系 设计原则 |
A Study on Forming Analysis Target System of The Statement of Cash Flow |
| |
| Yao Zhenghai. A Study on Forming Analysis Target System of The Statement of Cash Flow[J]. Communication of Finance and Accounting, 2004, 0(6) |
| |
| Authors: | Yao Zhenghai |
| |
| Abstract: | The statement of cash flow is a statement that provides information about an enterprise's cash and cash equivalents receipts and payments during an accounting period. Scientifically analyzing and making good use of information about it is one of premises that the report lends itself to users for correct decisions. In order to use the statement widely, we may form target system according to paying off liabilities ability, income quality, operating efficiency, development condition, social contribution ability. |
| |
| Keywords: | The statement of cash flow Target system Design principle |
| 本文献已被 CNKI 等数据库收录！ |
|
