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在市场经济长期以来,我国企业制定投资决策时,一直对资产负债表、利润表进行注重分析,但缺少对现金流量表信息的分析研究,导致企业不能对现金流量表这一有效工具合理利用。而在企业财务决策中,投资决策一直是企业重要的核心议题。企业在进行投资决策时,通常只局限于投资决策内容本身的范畴,只是通常的认为在投资决策中一定要控制好投资风险与投资收益,一切就可以高枕无忧了。有时即使把现金流量与投资决策联系起来,但也只是表现在资本投资决策与所产生的现金流量的关系,根本就不能很好地反映企业财务状况,可以说是对公司现金流量及其对投资决策的影响缺乏深刻的认识和理解。本文致力于研究现金流量表信息和投资决策之间的关系。
In the market economy, Chinese enterprises have always paid attention to the balance sheet and income statement when making their investment decisions. However, there is a lack of analysis on the information of the cash flow statement, which makes it impossible for the enterprise to make rational use of the effective instrument of cash flow statement. In corporate financial decision-making, investment decision-making has always been an important core issue of the enterprise. Enterprises in the investment decision-making, usually only limited to the scope of investment decision-making content itself, but usually think that in the investment decision-making must control the investment risk and return on investment, everything can be rest easy. Sometimes even if the cash flow and investment decisions are linked, but it is only reflected in the relationship between the capital investment decisions and the cash flows generated, simply can not well reflect the financial status of enterprises, it can be said that the company’s cash flow and its investment The impact of decision-making lacks a profound understanding and understanding. This article focuses on the relationship between cash flow statement information and investment decisions.