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一、投资者和债权人对现金流量表的分析和利用投资者和债权人投资或信贷的目的是增加未来现金资源,他们关心的是企业有无足够的现金支付股利和利息,借以评价投资风险,并作出合理决策。在根据现金流量表分析企业财务状况时,不能简单地以现金流量的多寡来判断好坏,而需要综合考虑其他因素。1.分析净收益和净现金流量的关系。净收益一直被作为反映企业盈利能力的重要指标,也被认为是企业有无能力支付投资利润的指示器,但由于受多种因素影响,净收益逐渐暴露出其局限性。净收益是按权责发生制原则,在币值不变和配比原则
First, the investors and creditors on the cash flow statement analysis and utilization Investors and creditors to invest or credit purposes is to increase future cash resources, they are concerned about whether the company has enough cash to pay dividends and interest in order to assess the investment risk and Make a reasonable decision. When analyzing the financial status of an enterprise based on the cash flow statement, it is not easy to judge the quality of the cash flow based on the amount of cash flow, and other factors need to be comprehensively considered. 1. Analyze the relationship between net income and net cash flow. Net income has always been used as an important indicator of a company’s profitability. It is also considered as an indicator of an enterprise’s ability to pay for its profits. However, due to many factors, its net income gradually reveals its limitations. Net income is based on the principle of accruals, the same value and the principle of matching