摘要
现金流量是高校机体的血液,是制约高校运行的首要因素,随着高校经济活动的变化,现金流量表在高校财务管理中的作用越来越重要。通过对现金流量表的分析与利用,能够准确了解高校财务状况,有利于实现高校财务管理目标,确保事业活动健康运行。
Being the blood circ operation of colleges, and the statement management. With the analysis and app of a college can be concluded, which is the healthy operation of it. ulating of cash lication helpful in the college "body", cash flow is a key factor affecting the flow is playing a more and more important role in college finance of the statement, an accurate evaluation of the finance condition to realize the objectives of college finance management to ensure
出处
《徐州工程学院学报》
2006年第8期23-25,共3页
Journal of Xuzhou Istitute of Technology
关键词
现金流量
偿债能力
财务预警
价值评估
cash flow
debt paying ability
finance early warning
value evaluation