浅谈企业现金流量表的分析

Discussion on Analysis of Cash Flow Statement in Enterprises

本文通过阐述现金流量表的作用,对企业现金流量表的分析内容、方法等进行探讨,并就现金流量表分析时应注意的相关问题进行评析,以期给报表的使用者在运用现金流量信息对企业进行整体财务状况分析评价时带来一些启示。

This paper discusses the content and the methods of cash flow statement in enterprises by demonstrating the functions of it and makes comment on the relevant problems that should be paid attention to when analyzing it. It aims to gain enlightment from it when the user of it analyzes the financial state of the enterprise by the relevant information of the cash flow statement.