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对企业而言,企业管理以财务管理为中心,现金流量是企业理财的核心,财务管理的实质就是要最大限度地获取现金性收益。此时,理财人员所关心的已不再是账面利润的大小,而是收益品质的好坏。因而,现金流量是评价企业综合财务素质的重要指标。 现金流量分析就是通过对现金流量表上的有关数据进行比较、研究,以了解现实的财务状况,发现问题,为未来预测提供科学依据。通过它可以说明和反映企业的盈利能力、偿债能力、资产的流动性及财务灵活性等。
For enterprises, financial management as the center of business management, cash flow is the core of corporate finance, financial management is to maximize the cash income. At this point, financial management staff is no longer concerned about the size of the book profit, but the quality of revenue is good or bad. Therefore, cash flow is an important indicator to evaluate the comprehensive financial quality of enterprises. Cash flow analysis is through the cash flow statement on the relevant data to compare and study in order to understand the real financial situation and identify problems for the future to provide a scientific basis for prediction. Through it can explain and reflect the profitability of enterprises, solvency, asset liquidity and financial flexibility.