| 现金流量表在财务管理中的作用 |
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| 引用本文： | 龙前英,张亚丽.现金流量表在财务管理中的作用[J].价值工程,2005,24(5):100-102. |
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| 作者姓名： | 龙前英 张亚丽 |
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| 作者单位： | 河南理工大学,焦作,454010;平顶山学院,平顶山,467002 |
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| 摘 要： | 现金是企业机体的血液,是制约企业经营活动的首要因素,是经营者、投资者和债权人关注的焦点。编制现金流量表让我们能看到现金流入、现金流出,并据以考察企业当期现金流量的变动状况。分析现金流量表从企业概况入手,再对经营活动、投资活动和筹资活动各个层次进行现金流量表分析,最后结合资产负债表和利润表对整个报表体系进行完整分析,促使财务管理得以借鉴。
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| 关 键 词： | 现金流量表 投资 获利能力 |
| 文章编号： | 1006-4311(2005)05-0100-03 |
Statement of Cash Flow Used in The Management |
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| Long Qjanyjng,Zhang Yali.Statement of Cash Flow Used in The Management[J].Value Engineering,2005,24(5):100-102. |
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| Authors: | Long Qjanyjng Zhang Yali |
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| Abstract: | The cash is enterprise blood,it control business operation, Manager of a business or an industrial enterprise give much heed to the statement of cash .Making statement of cash make us know an influx of the cash and outflow of the cash ,current period's statement of cash can understand the workings of such the enterprise,then we analysis the statement of cash to know the enterprise'business activity, investment activity , raised capital proceeds' activity,at last we analysis our balance sheet and yield table in order to control our enterprise. |
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| Keywords: | statement of cash investment profitability |
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