比较分析直接法与间接法估测项目的现金.pdf

2B101G23 高改玲- 比较分析直接法与间接法估测项目的现金流-陈建民-讲师.doc [摘 要] 随着经济的发展企业现金流量在企业的生存和发展中所起的作用日益重要。这就要求企 业的相关人员对企业的现金流量做出很好的分析和解读。基于这一特定的时代背景，因此笔 者选择研究企业项目的现金流量。力争通过研究天诚房地产企业的现金流量状况，能够对企 业的现金流量问题的规律有一个认识和解读。旨在通过这篇文章来说明作为会计信息的使用 者，不再满足于从营运资本的角度来了解企业的财务状况，而是要求从更直接的利益关系 中——即现金，来了解企业的财务状况。再通过比较分析来论述直接法与间接法估测项 目对现金流的影响以及其存在的问题及改进的策略。 【关键字】：估测项目；现金流；天诚房地产公司 I 2B101G23 高改玲- 比较分析直接法与间接法估测项目的现金流-陈建民-讲师.doc [Abstract] Under the condition of market economy, the enterprise cash flow determines the enterprise's survival and development ability and the important status in the financial reporting system to a great extent. Cash flow analysis is an important method to analyze the financial situation of the enterprise, the important position of cash flow development ability in financial reporting system based on, this paper first introduces the significance and basic concept satisfied from the perspective of understanding enterprise working capital financial status, but the request from the more direct interest relationship -- i.e. cash, to understand the financial situation of enterprises. Through the comparative analysis to discuss the in flu of cash flow and cash flow, aims to show that as users of accounting information, no longe ance of the direct method and indirect method of estimating project cash flow and its existing problems and improvement. Key Words: Comparative analysis；The direct method；Cash flow 2 2B101G23 高改玲- 比较分析直接法与间接法估测项目的现金流-陈建民-讲师.doc 目 录 [摘 要]I [Abstract] 2 引言4 1 相关概念4 1.1 现金流量的定义与重要性4 1.1.1 现金流量的定义4 1.1.2 现金流量的重要性5 1.2 现金流量分析的现实意义6 1.2.1 评价企业价值6 1.2.2.推动企业的正常运行6 1.2.3.分析企业的投资风险，7 1.2.4.提高企业投