现金流量表风险及预警的探讨

Discussion on the Risk of Cash Flow Table and Early-Warning

企业的现金流量在很大程度上决定着企业的生存和发展能力。编制现金流量表,企业可以及时掌握现金流动的信息,为科学、合理地利用资金,搞好资金调度,最大限度地提高资金的使用效率奠定基础。现金流量表作为对外报送的报表之一,它也存在风险,如何借助相关指标进行预警,意义重大。

The cash flow determines the company＇s existence and development to a great extent. Through editing the cash flow table, the company can master the cash flow information on time, and lay a solid foundation for using the capital scientifically and reasonably, and promoting the capital usage to its maxi- mum. The cash flow table also has risk as one of the openly report forms. It is of great significence to warn early according to the related indices.