| 重视基于现金流的财务指标 |
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| 引用本文： | 高建,汪剑飞,陈强. 重视基于现金流的财务指标[J]. 财会通讯, 2004, 0(14) |
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| 作者姓名： | 高建 汪剑飞 陈强 |
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| 作者单位： | 清华大学经济管理学院，清华大学经济管理学院，清华大学经济管理学院 北京 100084，北京 100084，北京 100084 |
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| 摘 要： | 现金流量表是三大会计报表之一,被财务专家、证券分析师誉为企业的“真金白银”。本文研究了基于现金流量表和资产负债表以及损益表的几个综合性的财务指标,以及完全基于现金流量表的有代表性的一些指标,讨论了它们相对基于资产负债表和损益表的财务指标的优越性;强调应该充分注意现金流的客观性,重视现金流量表指标分析在实际中的应用。
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| 关 键 词： | 现金流量 现金流量表 财务分析 财务指标 |
Emphasize Financial Analysis Based on Cash Flow |
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| Gao Jian Wang Jianfei Chen Qiang. Emphasize Financial Analysis Based on Cash Flow[J]. Communication of Finance and Accounting, 2004, 0(14) |
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| Authors: | Gao Jian Wang Jianfei Chen Qiang |
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| Abstract: | One of the three financial statements is Statement of Cash Flow, which is regarded as the true expression of a corporation. This paper studies the financial analysis based on statement of cash flow, balance sheet and profit and loss statement, and on statement of cash flow only. It gives the advantages of the latter. This paper also stresses that objectivity of cash flow and the practice of financial analysis based on statement of cash flow. |
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| Keywords: | Cash flow Financial analysis Financial expressions |
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