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在日益崇尚“现金至尊”的现代理财环境中,现金流量信息在企业经营和管理中的地位越来越重要,正日益受到企业内外各方人士的关注。这是因为通过对现金流量表的阅读和分析,可以了解企业的财务收支状况以及加强企业的资金管理。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
In the modern financial management environment that worshiped “cash supreme ”, the status of cash flow information in the operation and management of enterprises is becoming more and more important and is increasingly being paid attention to by all parties inside and outside the enterprise. This is because through reading and analyzing the cash flow statement, we can understand the status of the financial revenue and expenditure of the enterprise and strengthen the capital management of the enterprise. 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 the company has profitability, but if it is