【正文】
業(yè)健康成長,做好企業(yè)現(xiàn)金流管理對于企業(yè)興亡至關(guān)重要。 本文綜合運(yùn)用理論研究和實證研究方法,對現(xiàn)金流量表進(jìn)行了嘗 試性的理論研究和案例分析。現(xiàn)金流量表財務(wù)分析探討。 通過對現(xiàn)金流量表的深入透徹的理論分析,能夠全面了解和掌握現(xiàn)金流量表內(nèi)容,以及如何利用現(xiàn)金流量表信息進(jìn)行綜合分析。 關(guān)鍵詞 : 企業(yè) 財務(wù)狀況 現(xiàn)金流量表西南財經(jīng)大學(xué)天府學(xué)院 某企業(yè)現(xiàn)金流量表的財務(wù)分析探討 第 4 頁 共 34 頁 Abstract The cash flow is very important to the enterprise survival and development, positive cash flow can make the business healthy growth, good cash flow management business is critical for businesses rise and fall. This article aims to explore a departure from the cash flow analysis of the financial situation of enterprises an effective way. This paper uses theoretical and empirical research methods, cash flow statement for the trial of the theory and case analysis. Research from two aspects: Content of the cash flow statement。 the business operations and cash flow theory closely linked to the cash flow statement is particularly important for practitioners, to prevent distortion of accounting information and cash flow management in full play the important role of business management are positive. Key words: Enterprise Financial situation Cash flows statement 西南財經(jīng)大學(xué)天府學(xué)院 某企業(yè)現(xiàn)金流量表的財務(wù)分析探討 第 5 頁 共 34 頁 目 錄 一、緒論 ......................................................................................................................... 6 (一)、選題背景 .................................................................................................... 6 (二)、研究目的和意義 .......................................................................................... 6 (三)、論文思路及方法 .......................................................................................... 8 (四)、論文結(jié)構(gòu) .................................................................................................... 8 二、現(xiàn)金流量表財務(wù)分析的理論基礎(chǔ) ............................................................................... 8 (一)、現(xiàn)金流量表的基本內(nèi)容與結(jié)構(gòu) ..................................................................... 8 (二)、現(xiàn)金流量表財務(wù)分析的作用與重要性 .........................................................10 進(jìn)行企業(yè)價值判斷的重要指標(biāo) .....................................................................10 企業(yè)持續(xù)經(jīng)營的基本保障 ............................................................................10 企業(yè)擴(kuò)大再生產(chǎn)的資源保障 .........................................................................10 影響企業(yè)流動性強(qiáng)弱的決定因素 .................................................................. 11 三、案例分析 ................................................................................................................. 11 (一)、 X集團(tuán)公司現(xiàn)金流量結(jié)構(gòu)分析 .....................................................................12 流入結(jié)構(gòu)分析 ..............................................................................................12 流出結(jié)構(gòu)分析 ...............................................................................