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通过时代的发展和社会经济的进步,我国深入改革了会计制度,使其能够接轨于国际;其中,现金流量表逐渐出现,并且得到了较为广泛的应用。现金流量表的发展基础是以营运资金为基础编制的财务状况表,它以现金以及现金等价物,在编制的过程中,将收付实现制给应用了过来,以便将企业一定时期内经营活动、投资活动以及筹资活动中所引起的现金流入和流出信息给充分反映了出来。本文简要分析了企业理财的现金流量表应用,希望可以提供一些有价值的参考意见。
Through the development of the times and the progress of society and economy, China has thoroughly reform its accounting system so that it can be integrated with the world. Among them, the cash flow statement gradually appears and has been widely used. The basis for the development of the cash flow statement is the statement of financial position prepared on the basis of working capital. It uses cash and cash equivalents in the process of compilation to apply the cash receipt and payment system so that the operating activities of the enterprise for a certain period of time, The information on cash inflows and outflows arising from investment activities and fund raising activities is fully reflected. This article briefly analyzes the application of cash flow statement of enterprise wealth management and hopes to provide some valuable reference opinions.