绍兴地区上市公司现金流量分析毕业论文.docVIP

毕业论文 （20_ _届） 绍兴地区上市公司现金流量分析 摘 要 在目前崇尚“现金至尊”的现代理财环境中，现金流量的分析显得越来越重要。将现金流量与传统的指标相结合，综合考察企业在一定会计期间内经营活动、投资活动、筹资活动所产生的现金流入和现金流出，是衡量企业是否合理利用信息资源和经济资源的重要手段。本文从现金流量表的基本概念入手，介绍了现金流量的分类与作用，然后以2007-2009年绍兴地区20家上市公司的现金流量表为研究样本，对绍兴地区上市公司的现金流量表进行现金流量结构分析、经营活动现金流量质量分析以及偿债能力分析、盈利质量分析等，发现绍兴地区上市公司现金流量所存在的问题，对于绍兴地区上市公司经营活动现金流量质量不高、偿债能力较弱、盈利质量低下，提出相应的对策，以帮助信息使用者更为科学地判断上市公司的盈利质量、偿债能力及风险，改善绍兴地区上市公司的现金流量质量。 关键词Abstract At present the advocating “cash is king” of modern financial environment, Cash flow analysis is becoming more and more important Will cash flow and the traditional index combined, The comprehensive investigation enterprise for a certain accounting period business activities, investment activities, financing activities generated cash inflows and cash outflow, It is to measure whether reasonable utilization of information resources enterprise and economic resources the important means. This article from the basic concept of a cash flow statement, Introduces the cash flow of the classification and function, Then in 2007-2009 shaoxing area 20 listed companies of cash flow statement as research samples, Then through the shaoxing area of listed companies cash flow cash flow structure analysis. Cash flows from operating activities and solvency analysis, earnings quality analysis, etc. Found in shaoxing area listed companies Business activities cash flow quality is not high, cash flow existing problems. Shaoxing area for the listed company solvency weaker, profit quality is low. Put forward the corresponding countermeasures, in order to help users of the information is more scientific judgment of the listed company earnings quality, solvency and risk, etc. Keywords: A Listed Company; Cash Flow; Solvency; Earnings Quality目 录 1 现金流量的相关理论 1 1.1 现金流量的含义 1 1.2现金流量的分类 1 1.3 现金流量在企业管理中的作用 2 2 绍兴地区上市公司现金流量分析 4 2.1 现金流量结构分析 5 2.2 绍兴地区上市公司经营活动现金流量质量分析 6 2.3 现金流量相关指标分析 7 2.3.1 绍兴地区上市公司偿债能力较弱 8 2.3.2 绍兴地区上市公司盈利质量低下 10 3 绍兴地区上市公司现金流量质量的对策 12 3.1 提高企业经营活动现金流量的质量 12 3.2 加强企业的偿债能力 12 3.3 提高企