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过去的经济市场中,多数企业经营都强调资产负债表与损益表两大表。随着企业经营的扩展与复杂化,财务资讯的重要性日益凸显,因此反映企业资金动向的现金流量也列为必备的财务报表。如何准确有效利用现金流量表的信息进行财务分析,帮助投资者、债权人以及企业内部管理层进行计划与决策,是本文研究分析的主旨。
In the past economic markets, the majority of business operations emphasize two tables, balance sheet and income statement. With the expansion and complexity of business operations, the importance of financial information has become increasingly prominent. Therefore, cash flows that reflect the capital movements of enterprises are also listed as necessary financial statements. How to accurately and effectively use the cash flow statement information for financial analysis to help investors, creditors and internal management planning and decision-making, is the main purpose of this study.