【摘 要】
：
现金流量表的分析能在企业的经营决策环节发挥重要的指标作用。本文将以现金流量表在财务报告体系中的地位为基础,对现金流量表进行分析和解读,重点论述现金流量表所体现的企
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现金流量表的分析能在企业的经营决策环节发挥重要的指标作用。本文将以现金流量表在财务报告体系中的地位为基础,对现金流量表进行分析和解读,重点论述现金流量表所体现的企业财务信息、流量报表数字背后反映的本质问题。以及如何据此对企业的经营决策作出正确判断,满足不同财务分析主体共同的需求等问题。
Analysis of the cash flow statement can play an important role in the decision-making process of the enterprise. Based on the status of cash flow statement in the financial report system, this paper will analyze and interpret the cash flow statement, focusing on the essential problems reflected in the cash flow statement and the financial statements reflected in the flow statement. And how to make the correct judgment on the business decision-making of the enterprise accordingly to meet the common needs of different financial analysis subjects.
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