浅谈房地现金流的管理.doc

浅谈房地产现金流的管理 PAGE  PAGE 5 摘要 企业的现金流量反映企业在一定时期内有关现金和现金等价物流入和流出的信息，由三部分构成:经营活动产生的现金流量，投资活动产生的现金流量，筹资活动产生的现金流量。现金流不仅是企业偿还债务，支付股利的保证，而且是评价企业盈利能力、抵御风险能力以及企业未来发展前景的重要依据。在我国的上市公司分析中，人们也越来越多地认识到利润并不是反映企业优劣的唯一指标，不能仅仅凭借利润表和资产负债表来判断企业的资产管理和财务运行状况，而应结合企业现金流量状况，进行更为深入的分析，有人也提出了“现金至上”的观点。现金流量信息不仅对外部信息使用主体有着重要作用，而且对公司内部管理也有着重大意义。现金流式现代财务当中的一个基本概念。前几年的在亚洲金融危机中破产的企业大多??是因为筹资结构与投资结构失衡，从而导致现金流转出现危机而陷入绝境。 关键词：房地产，现金流，管理，研究； Abstract The cash flow of the enterprise reflects the enterprise in a certain period of time information of cash and cash equivalent inflow and outflow information, consists of three parts: operating cash flow, cash flow from investment activities, financing activities generated cash flow. Cash flow is not only the enterprise debt, pay dividends to guarantee, but also evaluate the profitability of the business, the ability to resist risks and prospects for the future development of the important basis for enterprises. The listed companies in our country analysis, more and more people are aware of corporate profits do not reflect the merits of the only indicators, not only by virtue of the income statement and balance sheet to determine the enterprise asset management and financial performance, it should be combined with the enterprise cash flow situation, a more in-depth analysis, there are put forward cash first point of view. Cash flow information not only for the use of external information plays an important role in the main, and the internal management of the company is also of great importance. Cash flow in modern finance, a basic concept. A few years ago, during the Asian financial crisis of bankruptcy enterprises mostly because of financing structure and investment structure imbalance, resulting in a cash flow crisis and an impasse. Key words: real estate, cash flow, management, research; 目录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc308858110 摘要  PAGEREF _Toc308858110 \h 1  HYPERLINK \l _Toc308858111 Abstract  PAGEREF _Toc308858111 \h 1