文档介绍：浅析中国现金流量表分析方法
作者姓名：蔡洋
专业名称：会计
指导老师：杨石宝
摘要
伴随经济发展，两大传统财务报表所提供信息已经不足以满足信息使用者要求，现金流量开始饰演着越来越关键角色。资产负债表和利润表以权责发生制为编制基础，而现金流量表以收付实现制为标准编制，现金流入流出均以实际发生为基础，能够更客观反应企业财务情况及经营结果，表现出了盈利质量。
本论文研究了传统现金流量表分析指标体系。论文首先简单介绍了现金及现金流量表概念及组成部分，然后深入分析传统现金流量表指标分析关键从那多个方面进行分析，有哪些地方不足，并提出改善提议，关键从经营活动，投资活动和筹资活动多个方面进行现金流量指标分析。
关键词 现金 现金流量 比率分析
Abstract
With economic development, the two major traditions of information provided in financial statements have been insufficient to meet the requirements of information users, the role of cash flow is more and more important. The cash flow statement is prepared on a cash basis for the principles, the cash inflows and outflows are actually happening, based on more objective response to the financial condition and operating results. So pay attention to the quality of earnings.
This paper studies the traditional cash flow analysis index system. The paper firstly introduces the concept and part of cash and the cash flow statement, and then further analysis of traditional cash flow index analysis mainly from the aspects of the shortcomings, what place, and puts forward some suggestions, mainly from business activities, analysis of cash flow index for investment activities and financing activities.
Keywords: cash analysis of cash flow ratio
目录
摘要 II
Abstract III
目录 IV
致 谢 V
序言 1
2
现金流量表概述 2
2
现金流量表分析目标及意义 3
2 中国现金流量分析方法 4
4
5
．指标间相关性过大 5
．指标重合和交叉影响信息有用性 6
．一些指标设计缺乏实际意义 6
. 现金流量分析缺乏统一性 7
．现金流量分析缺乏可比性 7
3 现金流量表指标改善提议及对策 8
8
、完整、充足地掌握信息 9
10
12
12
总结 13
致 谢
日月如梭，大学求学路短暂而又充实。临近毕业，为自己成长和收获而喜悦之余，更感激我所得到帮助和支持。
我要尤其感谢我指导老师杨老师。杨老师治学严谨，学识渊博，孜孜不倦育人态度和正直为人时时刻刻影响着我，不仅在学****给我极大帮助，更关键是教会了思索问题、处理问题系统方法