基于可持续发展的发电企业现金流量评价研究-会计学专业论文.docxVIP

华北电力大学硕士学位论文 华北电力大学硕士学位论文 摘 要 现金流如同企业的血液，全面系统地分析评价现金流量对企业和信息使用者 都具有重要的现实意义。随着人们对现金在企业发展中地位的认识，现金为王的 观念深入人心，与此同时，企业现金流的评价研究尚未成熟，缺乏所公认的指标 体系和评价模型，特别是结合行业特点和可持续发展对现金流量研究比较少，为 此论文对该领域进行深一步的研究 。 论文从可持续发展的角度对发电行业的现金流量状况进行研究，基于企业 可持续发展和可持续发展财务论的观点，提出了火力发电企业可持续发展的定 义，分析了影响企业可持续发展的四个因素与现金流的关系，在此基础上，以 现金流量表为主要数据源构建了基于可持续发展的现金流评价基本模型；选取 了 45 家发电上市企业 2011 年和 2012 年的平均数据作为样本，应用上述构建模 型，并根据模型的状态参数进行分类统计，对上市发电企业总的现金流状况进 行分析评价。 结果表明:我国上市火力发电企业经营活动现金流整体情况良好，大部分 发电企业具有较好的经营活动产生现金增量的能力；经营活动和筹资活动现金 流对企业整体现金流贡献比较大，而对外投资活动现金流对企业整体现金流贡 献比较小。 关键词：现金流；可持续发展；发电企业；现金利润 I Abstract Cash is the blood and living foundation of corporation. To analyze and judge the overall condition of the cashflow comprehensively and systematically has vital practical significance to the enterprise and the information users. Along with the understanding of the important status of cash, the idea that cash is king has been accepted widely. However, the analysis is not yet mature and lack of a recognized index system(especially combined with the characteristics of the industry and the sustainable development ). All these pointed out the direction for us in deeping studying. Power generation enterprises cash flow frequently so that the analysis is even more important. This thesis combine cashflow and sustainable development ; Based on sustainable development and sustainable development of financial theory the definition of thermal power enterprises for sustainable development be proposed. On the basis of theoretical arguments and statement of cash flows, build the cashflow evaluation model based on sustainable development. Paper selected 45 listed power enterprises verage data in 2011 - 2012 as a sample, introducing other related factors and applying the model. Disaggregated statistical according to the state parameters of the model and analyzed the total cash flow of listed power enterprises and put forward own views and suggestions for improvement. Studies have shown that: Overall power generation enterprises cashflo