企业现金流量表的财务分析探讨.docVIP

财务管理毕业论文 题 目：企业现金流量表的财务分析探讨 专 业： 财务管理 摘要 企业的现金流对企业的生存和发展至关重要，良性现金流可以使企业健康成长，做好企业现金流管理对于企业兴亡至关重要。本文旨在探寻一种从现金流量表出发分析企业财务状况的有效方法。 本文综合运用理论研究和实证研究方法，对现金流量表进行了尝试性的理论研究和案例分析。研究工作主要从两个方面展开:现金流量表内容研究;现金流量表财务分析探讨。本文试图从定性的角度来探讨现金流量表内容方面有关理论问题、结合实际案例定量分析现金流量表各数据内容及指标所反映的企业财务状况，进而发现存在的问题提出一些改进建议。 通过对现金流量表的深入透彻的理论分析，能够全面了解和掌握现金流量表内容，以及如何利用现金流量表信息进行综合分析。把企业的经营状况和现金流量表理论紧密的联系起来，对现金流量表实务工作者来说尤其重要，对防止会计信息失真以及充分发挥现金流量管理在企业管理中的重要作用都有积极意义。 关键词: 企业 财务状况 现金流量表 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; cash flow statement of financial analysis. This paper attempts to explore the qualitative point of view the content of statement of cash flows related to theoretical issues, combined with quantitative analysis of actual case data elements and indicators of the cash flow statement reflects the financial position, and then the problems found in some suggestions for improvement. Through in-depth cash flow thorough theoretical analysis, to fully understand and master cash flow statement content, and how to use a comprehensive analysis of cash flow information。 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 目 录 一、绪论 6 （一）、选题背景 6 （二）、研究目的和意义 6 （三）、论文思路及方法