基于现金流量的财务分析指标体系的构建毕业专业论文568786.docxVIP

郑州大学西亚斯国际学院本科毕业论文题目基于现金流量的财务分析指标体系的构建基于现金流量的财务分析指标体系的构建摘要随着改革开放的深入，我国经济主体以及资本市场不断的改革适应加入WTO后所面临的各种的经济的挑战。这些经济因素的存在是我国经济开始变的多元化、复杂化、多向化。这些经济因素促使各类的企业的投资者以及与公司有利益关系的集体和个人逐渐开始关注公司的日常经济的动态变化，而偿债能力、资金动态成为关注的重点。所以以我国现有的财务分析体系已经逐渐显露其不全面性以及逐渐被放大的缺陷，毕竟随着市场竞争的日益激烈，以“净利润”为主要指标的财务分析体系已经开始被越来越多的公司所“利用”所以迫切需要运用更具流动性现金流量指标完善财务分析指标体系。关键词现金流量/财务分析/指标体系The Structure of Financial Analysis Indicator System Based On Cash FlowAbstractWith the deepening of reform and opening up, Chinas economic entities and capital markets reform to adapt to a variety of economic challenges faced after accession to the WTO. The existence of these economic factors, Chinas economy began to become diverse, complex, multi-directional. These economic factors have contributed to a wide range of corporate investors, creditors and the company have an interest in more started to pay attention to the dynamic changes of the companys day-to-day economic collectives and individuals, such as solvency, capital dynamic, and so on. Our existing financial analysis system has been gradually revealed its comprehensive and gradually enlarged defects, after all, with the increasingly fierce market competition, net profit as the main indicator of the financial analysis system has begun to be increasingly and more companies use there is an urgent need to introduce more liquid cash flow indicators to improve the financial analysis system.KEYWORDSflow of cash，financial analysis，indexsystem目　录摘要IAbstractII绪论21传统财务分析指标体系的回顾21.1传统财务分析指标体系21.1.1 盈利能力分析21.1.2 偿债能力分析21.1.3 营运能力分析21.1.4 发展能力分析21.2 传统财务分析指标体系的缺陷及对策21.2.1 过于注重利润的主观因素21.2.2 缺少反映现金流的客观因素21.2.3 完善传统指标体系的对策22基于现金流量的财务指标体系分析22.1构建现金流量财务评价指标体系的基本原则22.1.1 应以经营活动产生的现金流量为重点22.1.2 应体现充足性和有效性评价22.1.3 应考虑与传统评价指标相协调22.2 现金流量财务评价指标体系的构建22.2.1 现金流量的结构分析22.2.2 现金流入结构分析22.3现金流量的比率分析22.3.1 获利能力分析22.3.2 偿付能力分析22.3.3 营运能力分析22.3.4 成长能力分析23实例分析-两种财务分析指标体系的对比23.1 银广夏公司背景资料23.2 运用传统财务指标体系分析23.3 运用现金流量指标体系分析23.3.1 盈余质量评估23.3.2 现金流量偿债能力分析23.3.3 现金流量营运效率分析23.4 两种分析方法的对比及其启示24基于现金流量的财务分析指标体系的优点24.1