现金流量分析附指标体系研究.docVIP

PAGE / NUMPAGES 企业现金流量分析及指标体系研究 专业名称： 会计学 班 级： 200702 学生姓名： 刘倩 指导教师： 刘丽敏 _ 完成时间： 2011年5月 摘要 随着经济地发展,两大传统财务报表所提供地信息已经不足以满足信息使用者地要求,现金流量开始扮演着越来越重要地角色.现金流量表以收付实现制为编制基础,资产负债表和利润表以权责发生制为编制基础,由于权责发生制本身所存在地估计和主观因素,使得两大传统报表所提供地数据也不可避免地包含了估计和主观两个因素,因此利润表地利润就可以通过应计利润工程进行盈余经管,如通过虚假销售、提前确认销售、扩大赊销范围或者关联交易操控利润,造成账面值虚增,只是纸上富贵,却不见有真实现金地流入.而现金流量表以收付实现制为原则编制,现金地流入流出均以实际发生为基础,能够更客观地反应企业地财务状况及经营成果,体现出了盈利地质量.现行地财务分析体系仍是以两大传统报表为基础构建地,着重从净利润角度,对企业地财务状况和经营成果进行评价,由于资产负债表和利润表地编制基础地缺陷导致企业虚增或虚减利润,粉饰经营业绩,造成资产负债表和利润表地会计信息失真.因此在现有地财务分析指标体系中引入更有信息增量价值地现金流量指标是必要地.文档收集自网络，仅用于个人学习 关键词 现金流量；财务分析体系；结构分析；比率分析 Abstract With economic development, the two major traditions of information provided in financial statements have been insufficient to meet the requirements of information users, the role of cash flow is more and more important. Statement of Cash Flows for the preparation of cash basis based on the balance sheet and income statement prepared on an accrual basis, due to the existence itself accrual estimates and subjective factors, so the two statements of data provided by the traditional inevitably subjective and contains an estimated two factors, income statement, the profits accrued profits through earnings management projects, such as through false sales, advance sales confirm and expand the scope of credit control related party transactions or profits, resulting in the carrying value of the virtual increasing wealth only on paper, but have not got the real cash flows. The cash flow statement is prepared on a cash basis for the principles, the cash inflows and outflows are actually happening, based on more objective response to the financial condition and operating results. So pay attention to the quality of earnings. The current system of financial analysis reports are still on the basis of the two traditional building, the focus point from the net profits of the enterprises financial position and operating results to evaluate