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现金流量分析是固定资产决策的基础以及中心环节。对固定资产项目评价的财务指标是与其相关的现金流入与流出的数量。本文针对现金流量在固定资产中的决策作用以及现金流量的测算两大方面对固定资产投资中的现金流量进行分析。
The analysis of cash flow is the basis of fixed assets decision-making and the key link. The financial indicators for the evaluation of fixed assets are the amount of cash inflows and outflows related to them. This paper analyzes the cash flow in fixed assets investment in two aspects: the decision-making role of cash flow in fixed assets and the calculation of cash flow.