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现金流量财务诊断主要是依据现金流量表的历年数据,计算有关财务指标,并通过指标的关联分析,发现并纠正企业在一定期间内的经营活动、投资活动和筹资活动存在的问题,并提出解决问题的对策。这对于企业提高现金的再生能力,提高资产的利用效果具有极大的现实意义和理论价值。应用现金流量表财务诊断时,必须结合资产负债表、利润表甚至利润分配表进行;必须将诊断过程和结果结合起来进行;必须将投资过程现金流量、筹资过程现金流量与企业的生产经营活动结合进行;必须将纵向与横向诊断结合进行;必须将现金流量的变化与财务适应性结合进行。
The financial diagnosis of cash flow is mainly based on historical data of cash flow statement, calculate the relevant financial indicators, and through the correlation analysis of indicators, find and correct business problems in the business activities, investment activities and financing activities in a certain period, and propose solutions Problem countermeasures. This is of great practical significance and theoretical value for enterprises to improve the cash regeneration ability and improve the utilization effect of assets. The application of cash flow statement financial diagnostics, must be combined with the balance sheet, income statement and profit distribution table; must be combined with the diagnosis process and results; must be invested in the process of cash flow, the cash flow of the financing process with the production and business activities of the company ; Vertical and horizontal diagnostics must be combined; changes in cash flows must be combined with financial accommodation.