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现金流量表是以反映一定期间某一会计主体现金的流入和流出的信息载体,深刻地揭示了企业的财务状况和经营成果,与以权责发生制为基础提供的报表相比,现金流量信息更好地反映了企业资产和经营活动的创现能力。本文将从现金流量分析的优势和局限性着手,甄选特定的分析方法,揭示企业资产和经营的创现内涵,为企业科学决策、评估财务风险等战略指导提供强有力的数据支持。
The cash flow statement is an information carrier reflecting the inflows and outflows of a certain accounting entity’s cash for a certain period of time and reveals the financial status and operating results of the enterprise profoundly. Compared with the statements provided on the basis of accrual basis, the cash flow information Better reflect the enterprise assets and business activities of the ability to create. This article will start with the advantages and limitations of cash flow analysis, select specific analytical methods, and reveal the creative connotation of corporate assets and operations, providing strong data support for strategic guidance such as corporate scientific decision-making and assessment of financial risks.