现金流量表的边缘化问题分析

Analyses on Marginalized Problems of Cash Flow

现金流量表自出台以来,其重要性始终没有得到足够的重视,边缘化现象严重,影响了投资者和债权人及经营者对企业现金流量信息的了解,增加了投资决策的风险性。全面分析了现金流量表边缘化的现状和成因,并提出了提升现金流量表地位、充分发挥其作用的有效措施。

Since the cash flow appeared, its importance has not been valued enough all the time.The serious marginalized phenomena, has affected the uderstanding of the investor, the creditor and the operator to the enterprise cash capacity information, increased the investment decision-making risk. This article has comprehensively analyzed present situation and the origin of marginalized cash flow, and proposed the effective action of promating cash flow status and playing its role fully.