文档介绍：现金流量表信息利用问题及
对策研究
作者姓名:
专业名称:财务管理学
指导教师:丁明助教
摘要
现金流量表是综合反映企业在一定会计期间内现金和现金等价物流入和流出的动态报表。它能够披露企业的支付能力、偿债能力和获利能力,预测企业未来的现金流量,以便报表使用者做出科学的决策。
综观目前国内外关于现金流量表的研究,可以看到现金流量表利用的研究存在着许多的不足,国内的情况尤为严重。具体说来,主要存在以下问题:第一,大多数研究都只是对现金流量表的利用现状进行了描述,没有分析现状下的深层原因。第二,提出的改善现金流量表利用的建议主要就是从认识上面来提高,建议都还不够深刻。
本文以现金流量表的利用为研究对象加以分析探讨,分析现金流量表利用不佳的现状及原因,并结合其深层原因、目前的现实状况及未来发展趋势,提出了改善现金流量表相关信息利用的政策建议,旨在改变当前现金流量表利用不充分的现状,以便报表使用者更好地把握企业的财务状况,为其决策提供理论依据。
关键词:现金流量现金流量表信息利用
Abstract
Consolidated cash flow statement is reflected in the accounting business in a certain period of inflows and outflows of cash and cash equivalents of dynamic reports. It can disclose corporate ability to pay, solvency and profitability, forecasting future cash flows businesses to report the user to make scientific decisions.
Looking at the current domestic and international research on the cash flow statement, you can see the use of the cash flow statement, there are many deficiencies, the domestic situation is particularly bad. Specifically, the following major issues: first, most studies only use the cash flow statement describing the current situation, not the underlying causes of current circumstances. Second, the proposed mendations to improve the cash flow statement is mainly from the use of knowledge to improve the above, proposals are not impressive enough.
In this paper, the use of cash flow analysis for the study to explore the use of cash flow situation and the reasons for the poor, combined with the underlying causes and the present reality and future development trend of information used to improve the cash flow statement policy mendations to change the current cash flow situation with not enough to report the user to better grasp the financial position, provide a theoretical basis for its decision.
Keywords: cash flow, cash flow statement, use of information
目录
摘要 I
Abstract II
目录 III
前言 1
1 现金流量表的基础理论 3
现金流量及其相关概念 3
现金流量的分类 3
经营活动产生的现金流量 4
投资活动产生的现金流量 4
筹资活