现金流量表分析

现金流量表分析
 
［摘要 ］在现代市场经济中，无论是企业债权人、股东、企业管理者或其他信息使用者，都日益关注企业现金流量及创造现金的能力。现金流量表也成为企业的3大财务报表之1，这是因为现金流量表可清楚反映出企业创造净现金流量的能力，更为清晰地揭示企业资产的流动性和财务状况从而帮助报表使用者对企业整体的财务状况做出客观评价。而现金流量表提供的1系列简单原始数据还不能直接为其决策服务。通过现金流量表分析，可以了解企业本期的现金流入、流出及结余情况，了解企业现金流入的主要渠道和现金流出的方向。正确评价企业当前及未来的偿债能力和支付能力：正确评价企业当期及以前各期取得的利润的质量。发现企业在财务方面存在的问题，使信息使用者可以更加了解企业的经营状况。从而为其科学决策提供充分的、有效的依据。
［关键词］现金流量表   盈利质量   支付能力   偿债能力

Analysis of the cash flow statement
 
［Abstract］In modern market economy, no matter enterprise creditor , shareholder , enterprises administrator or other information user, pay close attention to enterprises cash flow and ability of making cash day by day , The cash flow statement becomes one of three major financial statements of enterprises too, this is because the cash flow statement can be clear that reflect the ability of making net cash flow of enterprises, announce mobility of enterprises assets and financial situation to help the report form user to make objective appraisal on enterprises whole financial situation more clearly. A series of simple initial data that cash flow statement offer cant yet serve for decision their directly. Analyze through the cash flow statement, can understand the cash in this issue of enterprises flows in, flow out and balance situation, understand the direction flowed out in main irrigation ditch and cash where enterprises cash flows into. Whether correct to appraise enterprises at present and future debt paying ability and solvency. Correct appraisal enterprises act as one and quality of every profit made of before. Find the question that enterprises exist in financial affairs , enable the information user to understand the management states of enterprises further. Thus offer the abundant , effective basis for its science decision.
［Key words］Analysis of the cash flow statement  Quality of make profit  Ability of pay  Ability of repay debt

目  录
引言
1 现金流量表分析的信息基础……………………………………………………………………1
2 现金流量表分析方法…………………………………………………………………………3
    （1）结构分析法……………………………………………………………………………3
    （2）比率分析法……………………………………………………………………………4
    （3）现金流量因素分析法…………………………………………………………………5
3 现金流量分析的内容…………………………………………………………………………5
    （1）现金流量结构分析……………………………………………………………………5
    （2）现金流量趋势分析……………………………………………………………………7