浅析运用现金流量表分析企业的财务状况

A Brief Analysis of Enterprise Finance Standing by means of Cash Flow Form

文章阐述了现金流量表的作用及局限性,探讨了如何运用现金流量数据分析企业现金的筹集、使用状况,并结合资产负债表、损益表的分析来弥补现金流量表分析的固有局限性,达到全面反映企业财务经营成果的目的。

The article illustrates the functions and limitations of cash flow form at first. Then based on cash flow data, it discusses how to analyze the raising and using of cash in the enterprise and how to compensate the existing limitations in cash flow form by analyzing the balance sheet,the income statement,thus reaching the purpose of reflecting the overall finance standing of the enterprise.