毕业论文基于现金流量表的企业财务状况分析.docVIP

PAGE 基于现金流量表的企业财务状况分析 摘 要 现金流对于一个企业，好比血液对于人体，重要性毋庸置疑。早期多数人都认为现金流量表的编制太繁琐而且没什么实际效用，所以逐渐淡化了对现金流量表重要性的意识。在2007年到2009年主要由美国次级房屋信贷危机引发的全球金融危机中，很多企业的倒闭，使得以收付实现制为基础编制的现金流量表在财务分析中的作用日益受到人们的关注。 本文主要通过现金流量表，并结合资产负债表和利润表中的相关信息，对企业的财务状况进行分析研究。本文首先阐述了现金流量表对企业财务分析的重要性;然后对现金流量表的内容及编制方法进行了描述;最后运用总量分析、结构分析以及指标分析，并以秦皇岛龙汇集团有限公司为例，对企业的偿债能力、获现能力及运营能力方面，分别对企业财务状况进行了分析研究。 关键词：重要性 现金流量表 指标分析 弊端 对策 Analysis of enterprise financial based on cash flow statement Abstract Cash flow for a enterprise, such as blood for the human body, its importance is unquestionable. In the early years, most people thought that the compiling of cash flow statement was too trival and theres little practical utility of cash flow, so the importance of cash flow statement began gradual decline. Mainly in the US subprime credit crisis triggered the global financial crisis of 2007 to 2009, many enterprises in the collapse, make the role of the compiled of cash flow be increasingly concerned in financial analysis. This thesis ,mainly through cash flows statement 、the balance sheet and income statement of enterprise information, analysis financial condition of enterprises . Firstly, the thesis expounds the importance of the cash flow statement to the financial analysis of enterprise; Then it describes the content and establishment method of cash flow statement; Finally with Qinhuangdao Longhui group Co., LTD. for example, my thesis uses total analysis, structural analysis and index analysis to the enterprises solvency 、won now ability 、 operation ability and so on ，to analysis enterprise financial condition of various aspects respectively. Keywords: Importance Cash flow statement Index analysis Drawbacks Countermeasures 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc 1 引言 PAGEREF _Toc \h 1 HYPERLINK \l _Toc 2现金流量表概述 PAGEREF _Toc \h 2 HYPERLINK \l _Toc 2.1现金流量表的重要性及其作用 PAGEREF _Toc \h 2 HYPERLINK \l _Toc 2.2现金流量表格式 PAGEREF _Toc \h 4 HYPERLINK \l _Toc 2.3现金流量表的编制原则