| 论现金流量表在企业财务分析中的作用 |
| |
| 引用本文： | 卢雪英. 论现金流量表在企业财务分析中的作用[J]. 湖北财经高等专科学校学报, 2011, 0(3): 49-51 |
| |
| 作者姓名： | 卢雪英 |
| |
| 作者单位： | 漳州职业技术学院经济管理系,福建漳州,363000 |
| |
| 摘 要： | 对财务报表进行分析评价时,以往我们常常采用单一的财务比率分析的方法,简单对照并不能很好地说明问题。因此,在财务分析时很有必要引入现金流量表分析来作为财务分析的补充,以便更加确切地反映企业的财务状况和经营成果。本文试对此问题谈自己的一些看法。
|
| 关 键 词： | 现金流量表 企业财务分析 分析方法 |
On the Role of Cash Flow Statement for Financial Analysis |
| |
| LU Xue-ying. On the Role of Cash Flow Statement for Financial Analysis[J]. Journal of Hubei College of Finance and Economics, 2011, 0(3): 49-51 |
| |
| Authors: | LU Xue-ying |
| |
| Affiliation: | LU Xue-ying (Department of Economics and Management,Zhangzhou Vocational Technical College,Zhangzhou Fujian 363000) |
| |
| Abstract: | In the past we often use a single financial ratios analysis method when we evaluate and analysis financial statements.However,the simple contrast cannot give good explanation.Therefore,it is necessary to introduce a cash flow statement analysis for the financial analysis for a more accurate reflection of the company's financial position and operating yields.We tried to discuss views on this issue. |
| |
| Keywords: | Cash Flow Statement Enterprises Financial Analysis Analysis Method |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
