浅谈现金流量表如何反映企业财务状况.docx

摘要： 　现金流量表是不仅能一种反映企业在一定会计期间现金和现金等价物流入与流出的报表，还是企业一定期间投资活动和经营活动的动态财务报表。目前现金流量表已经是世界上通行的主要会计报表之一。现金流量表是一种以现金为基础编制的财务状况变动表，是反映企业财务状况的重要工具和我国现行财务报告体系的重要组成部分。在这里面，现金是指企业库存现金以及可以随时用于支付的存款，现金等价物是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。会计准则出现现金时，除非同时出现现金等价物，否则均包括现金和现金等价物。一般可以认为，在权责发生制基础上编制的资产负债表的损益表存在现金流量信息不足等若干缺陷，为改善损益表，人们提出了能够提供更多现金流量信息现金流量表。因此，从现金流量表产生的背景来看，现金流量表的主要作用是提供现金流量方面的信息。目前我国已发布的《企业会计准则———现金流量表》要求企业按直接法来编制现金流量表，并在附表中提供按间接法将企业净利润调整为经营活动现金流量的信息，这对于揭示企业一定期间的现金流量形成及其原因，以及从现金流量角度分析企业净利润质量具有很大的积极作用。 关键词：现金流量表 企业财务状况 Abstract: the cash flow statement is not only reflects a enterprise for a certain accounting period cash and cash equivalents inflow and outflow reports, or corporate investment activities and business activities for a certain period of time the dynamics of the financial statements.The current cash flow statement is one of the major accounting statements in the world.Cash flow statement is a kind of financial situation change table based on cash, which is an important tool to reflect the financial situation of enterprises and an important part of Chinas current financial reporting system.In this, cash is refers to the enterprise inventory and can be used to pay deposit, cash equivalents refers to the enterprise to hold short maturity, liquidity is strong, easily converted into known amount of cash, value change a small investment risk.When cash is present in accounting standards, cash and cash equivalents are included unless cash equivalents are present.Generally can be thought of, based on the accrual basis of the balance sheet of the income statement has some defects such as insufficient cash flow information, in order to improve the profit and loss statement, people put forward to provide more cash flow information of the cash flow statement.Therefore, from the background of cash flow statement, the main function of cash flow statement is to provide information about cash flow.At present our country has issued the accounting standards for enterprises - ca