现金净流量的经济意义和现金流量表阅读法

在市场经济条件下,企业由生产经营型向资本经营型转变,企业经营、投资、筹资方案的优劣是用现金流量指标来衡量的,是需要通过现金流量表来分析的,文章对现金净流量的经济意义进行了分析阐述,并分八种情况、用12组财务比率指标,分别从经营者、投资者和债权人的角度,结合企业所处的经营周期,提出了对现金流量表中所反映的会计信息进行定性和定量分析及阅读的方法.

ECONOMIC SIGNIFICANCE OF CASH NET FLOW AND METHODS ON READING CASH FLOW BALANCE TABLE

Under market economic conditions, enterprise transforms from product operation to capital operation. For enterprise, advantages and disadvantages of operation, investment and financing plan are judged by cash flow index, and need to be analysed by cash flow balance table. The paper expounds economic significance of cash flow, and it conducts qualitative analysis and quantitative analysis on account information reflected in cash flow balance table and points out relevant reading methods by dividing into eight conditions, using twelve groups of financial ratio index, from the angle of manager, investor and creditor, according to enterprise's manage circle.