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现代企业的财务管理,不仅要对不同的投资方案进行比较和选择,还要为企业的生产经营活动筹措资金,以及对资金的日常运用进行管理。企业能否有效地预算所需资金的金额,是否能有效地筹集资金,并将其配置在适当的地方等,这些企业财务活动的有效与否关系到一个企业的生存与发展。同时,现金流量表越来越被企业和报表使用者所重视。但是,手工编制现金流量表的工作量非常大,编制过程也非常繁琐.因而越来越多的企业将现金流量表的编制寄希望于会计信息化。现金流量表在会计信息化环境下究竞如何编制是必须认真思考的一个问题。必须认真加以探究,找到合理策略,为提供真实、准确、及时的会计信息进而为辅助报表使用者进行经济决策打下坚实的基础。
The financial management of modern enterprises should not only compare and choose different investment schemes, but also raise funds for the production and business activities of the enterprises and manage the daily use of funds. Whether an enterprise can effectively budget the amount of funds required, whether it can effectively raise funds and allocate it in appropriate places, etc. Whether the financial activities of these enterprises are effective or not is related to the survival and development of an enterprise. At the same time, cash flow statements are increasingly valued by both business and reporting users. However, the manual preparation of cash flow statement is very large workload, the preparation process is also very cumbersome.Therefore, more and more companies will cash flow statement preparation hope that accounting information. How to prepare cash flow statement in accounting informationization environment is a problem that must be seriously considered. We must carefully explore and find a reasonable strategy to lay a solid foundation for providing true, accurate and timely accounting information to help financial statements users make economic decisions.