摘要
以净利润指标评价上市公司的投资价值存在一定的局限性。投资者更应注重对现金流的分析。现金流分析不但可以帮助投资者更好地了解企业当前真实的财务状况,还可以预测企业的未来发展并印证赢利的质量。
There is a certain limitation in the net profit index to evaluate the investment value of the listed companies.The investors should further analyse the cash circlation. The cash flow analysis is not only to understand the real financial situation of the enterprises but also to estimate the future development and know the profit quality of the enterprises.
出处
《湖南城市学院学报》
2007年第4期40-42,共3页
Journal of Hunan City Univeristy
关键词
现金流
理财
作用
cash circlation
financial transaction
role
