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在现代化企业与市场接轨的过程中,财务活动是重要的桥梁和纽带,它不仅仅是简单的资金收付,还包涵有更多的复杂活动内容,诸如:资金筹措、投资、资金的运营日常管理活动等,这就需要关注企业的现金流量表编制活动,要在会计信息化的时代背景下,以现金的预算管理为核心,分析现金流量表编制的原理和方法,为企业未来的发展进行科学、客观的预测和评价。
In the course of integrating modern enterprises with the market, financial activities are an important bridge and link. It is not only a simple receipt and payment of funds, but also contains more complicated activities such as fund raising, investment and fund operation day-to-day Which need to pay attention to the compilation of cash flow statement of the enterprise. It is necessary to analyze the principles and methods of cash flow statement preparation for the future development of the enterprise under the background of accounting informationization with cash budget management as the core Scientific, objective prediction and evaluation.