上市公司现金流量表分析与研究——以三一重工股份有限公司为例.docVIP

摘要 为了保证广大投资者和其他会计信息使用者对企业整个财务状况进行客观评价，在对资产负债表和利润表进行分析的同时，还要对现金流量表进行分析。现金流量表是企业对外报送的三大会计报表之一。它是以收付实现制为基础编制的、综合反映企业一定会计期间内现金的流入和流出及其增减变动情况的报表。会计信息使用者必须对现金流量表进行有效的分析，才能将现金流量表上的数据转换成有用的信息。 机械制造业是推动我国国民经济发展的支柱行业，其中工程机械是机械制造业的重要组成部分。由于接连受到金融危机、欧债危机和行业需求疲软的影响，使得我国工程机械行业面临着前所未有的挑战。本文利用现金流量的相关理论，通过对三一重工股份有限公司现金流量表相关财务指标的分析，发现其中的问题，并提出相关对策，从而对现金流量表财务分析有了更为深入的理解和认识。 关键词 现金流量表； 财务指标； 三一重工 ； Abstract In order to ensure that the majority of investors and other users of accounting information objectively evaluate the overall financial position of the enterprise , we must also analyze the cash flow statement besides the analysis of the balance sheet and income statement . The cash flow statement is one of three enterprises accounting statements . The preparation of cash flow statement is based on a cash basis and comprehensively reflect the inflow and outflow of cash within the enterprise and certain changes in the accounting period . Accounting information users must analyze the cash flow statement effectively in order to transform the data into useful information. Machinery manufacturing industry is the pillar industry in promoting the development of our national economy. The construction machinery is an important part of the mechanical engineering machinery manufacturing. Due to the impaction of Financial crisis, the European debt crisis and weak industry demand , Chinas construction machinery industry is facing unprecedented challenges. In this paper, using the cash flow related theory analyzes the relevant financial indexs of the cash flow statement of Sany Heavy Industry Co., Ltd , find the problem and propose countermeasures, and thus have a more in-depth analysis of the cash flow statement of financial understanding and awareness. Keywords Cash flow statement; Financial index; Sany Heavy Industry 目录 一、现金流量表的基本内容 1 (一) 现金流量表的相关概念 1 (二) 现金流量表分析的重要性 1 (三) 现金流量表财务分析方法 2 1． 2 2． 2 3． 3 4． 3 二、工程机械制造业的发展现状 4 （一） 机械制造业行业效率呈现下滑状态 4 （二） 行业生产过剩，进出口速度放缓 4 （三） 固定资