摘要
文章就现金流量在企业现金流量表、项目投资决策、证券价值估计、企业价值估计等四个方面应用时,所表现出的计量主体、时间特征、应用目的和理论意义等方面的不同,进行了分析比较,以期对现金流量能有一个较为全面的认识。
Cash flow has different manifestations in metering subjects,time characteristics,application purpose and theoretical significance.The author compares its application in enterprise cash flow statement,project investment decision,securities evaluation and enterprise evaluation to make a comprehensive understanding.
关键词
现金流量
计量主体
时间特征
应用目的
cash flow
metering subjects
time characteristics
application purpose
