论文部分内容阅读
自从1998年3月20日财政部颁布现金流量表准则,2001年1月18日又进行修订以来,现金流量表始终受到各方面的关注。一是因为报表编制有一定难度,许多编制过程中的问题值得探讨;二是以收付实现制为基础编制的现金流量表,使人们认为是对传统的以权责发生制为基础编制的资产负债表和损益表的有力补充,甚至觉得因为现金流量表可以反映企业真正可随时运用的现金(含现金等价物),所以,对现金流量表进行分析就可以掌握企业的真实经营状况的财务状况。目前关于现金流量表的分析主要是采用计算比率指标,或通过分析净利润与经营活动产生的现金流量之间差异的差量分析来进行。比率分析基本上都没有涉及到现金流量出现负数时企业是何种经营状况的问题,差量
Since the Ministry of Finance issued the cash flow statement on March 20, 1998 and was revised on January 18, 2001, the cash flow statement has always been of concern to all parties. First, because the report preparation has a certain degree of difficulty, many problems in the compilation process are worth discussing. Second, the cash flow statement based on the payment receipt and payment system makes people think that the traditional accrual basis of assets Balance sheet, and income statement, and even think that because the cash flow statement can reflect the cash (including cash equivalents) that the enterprise can readily use at any time, analyzing the cash flow statement can grasp the financial status of the real operation of the enterprise. Current analysis of the cash flow statement is mainly based on the calculation of ratio indicators, or by analyzing the difference between the net profit and the cash flow generated from operating activities. Basically, the ratio analysis does not refer to the question of what kind of business conditions a business is in when a negative cash flow occurs. The difference