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现金流量表是一张动态的财务报表,它是反映一定会计期间内,企业经营活动、投资活动和筹资活动等对现金及现金等价物产生影响的会计报表。通过对现金流量表的分析,有利于利益相关者和报表使用者了解企业、评价企业,有利于准确预测企业未来发展的前景,分析企业获利趋势。本文先介绍了现金流量表的分析方法,然后提出了现金流量表分析中存在的不足,最后针对不足给出了相应的改进建议。
The cash flow statement is a dynamic financial statement, which reflects the accounting statements that affect the cash and cash equivalents of the business operations, investment activities and fund raising activities during a certain accounting period. Through the analysis of the cash flow statement, it is conducive to stakeholders and statements users understand the business, evaluate the business, is conducive to accurately predict the prospects for the future development of enterprises, analysis of corporate profit trends. This paper firstly introduces the analysis method of cash flow statement, and then puts forward some shortages in the analysis of cash flow statement. Finally, some suggestions for improvement are given.