《谢融学年论文.docVIP

学年设计（论文） 题 目：北京麦迪赞信息咨询有限公司现金流量分析 学 院： 经 济 学 院 专 业： 国际经济与贸易 学生姓名： 谢融 班级/学号 3班/ 20102103302 目录  摘 要 现金及现金流量与一个企业的生存、发展、壮大息息相关，尤其在市场风险日益加剧的今天，企业现金及现金流量的重要性更为显著。无论是企业的经营者还是企业投资者、债权人、政府有关部门以及其他报表使用者来说，现金流量表的分析都是十分必要的。运用现金流量表分析企业的财务状况其目的是充分发挥现金流量表信息分析在企业财务分析和战略分析中的重要作用，为全面了解企业财务状况提供了一种新的途径，同时也为治理会计信息失真探索出一条新路。 现金流量表是以现金的流入与流出，汇总说明企业报告期内经营活动、投资活动及筹资活动的动态报表。通过对现金流量表的分析客观的评价企业的偿债能力、盈利能力及支付能力。 本文先对麦迪赞公司的现金流量表分别对经营活动、投资活动及筹资活动的现金流量进行分析。评价的利润的质量，并对面临的问题提出个人见解，以帮助企业运用资产产生有效收益的目的，使获得更大的利润。 关键词：现金流量表；盈利质量；结构分析?? ABSTRACT The cash flow statement of cash inflows and outflows in, gather, explain enterprises report period business activities, investment activities and financing activities of the dynamic reports. Through to the cash flow statement of the data analysis of the BeijingMaidizan praise of the companys performance, cash follow, and objective evaluation of enterprise debt paying ability, profitability and the ability to pay. The company existing problems solution to the companys cash budget control and put forward some Suggestions. This paper first to praise the companys cash flow statement McGrady overall analysis, again, the business activities, investment activities and financing activities for the structural analysis of the cash flow. According to the data calculated the specific indexes, and analyzes the advantages and disadvantages of the cash flow on the company, the quality of the evaluation the profits of the company, and the company are faced with the problem put forward the personal opinion, help the enterprise to produce effective use assets the purpose of income, the company get more profit. And some Suggestions for the cash budget, completes the plan, so that the company better use of cash flow. Keywords: The cash flow statement; Earnings quality; The structure analysis;绪论 现金流量表是反映企业一定会计期间内现金及现金等价物的流入和流出信息的会计报表，它是一张动态报表。它通过对现金流转或现金流动的状况进行分析，来反映企业在一定期间内的经营活动、投资活动和筹