企业现金流量影响因素剖析

Factors that Affecting Business Cash Flows

以收付实现制为基础的现金流量信息能够全面、真实地反映企业财务状况及未来获取现金和现金等价物的能力,深受会计信息使用者的青睐。影响现金流量的因素是多重的,有来自于企业内部的因素,也有来自于外部的因素。作为信息源的企业应认真剖析影响现金流量的因素,努力达到现金流量最优化、最大化。

The information of cash flows on cash basis can present the financial position and the ability to acquire cash and cash equivalent for businesses completely and truly. A great deal of importance is attached to it by the users of accounting information. The factors affecting cash flows are multiple: some of them result from the inner factors of businesses and some come from the outside factors of businesses. As a source of information, businesses must analyze the factors affecting cash flows carefully so as to make cash flow optimized and maximized.