论文部分内容阅读
在市场经济条件下,企业现金流量在很大程度上决定着企业的生存和发展能力。即使企业有盈利能力,但若现金周转不畅,现金调度不灵,完全依赖于银行贷款进行再生产,最终还会走向破产。现金流量表是反映企业在一定会计期间现金收入和支出情况的会计报表,最能及时提供企业现金流动的信息。因此,厂长(经理)就要通过对现金流量表的分析及时掌握企业经营风险高低状况,以便采取有效措施,减少企业经营风险,促进企业不断发展。对企业经营风险状况的分析,主要是分析现金流量表中“现金及现金等价物净增加额”、“经营活动产生现金净额”、“投资活动产生现金净额”、“筹资活动产生现金净额”这四个项目的数额及其相互变化的情况,来掌握企业经营风险高低的信息。具体分析方法见表1。
Under the conditions of market economy, the cash flow of enterprises determines the survival and development ability of enterprises to a great extent. Even if a company has profitability, cash flow will be sluggish if cash flow is poor. It will rely entirely on bank loans for reproduction and will eventually go bankrupt. The cash flow statement is an accounting statement that reflects the company’s cash receipts and expenditures during a certain accounting period and provides the timely information on the cash flow of the enterprise. Therefore, the director (manager) should grasp the status of the business risk in time through the analysis of the cash flow statement in order to take effective measures to reduce the business risk and promote the continuous development of the business. The analysis of the business risk status of the enterprise mainly includes analysis of the net increase in cash and cash equivalents in the cash flow statement, net cash generated from operating activities, net cash generated from investing activities, “Net cash generated from financing activities,” the amount of the four projects and their mutual changes in the situation, to grasp the level of business risk information. Specific analysis methods in Table 1.