浅谈现金流量表在企业财务状况分析中的应用

The Applying about Cash Flow Statement in the Analyse of Enterprise's Financial Condition

现金流量表是目前世界上通用的主要会计报表之一,利用现金流量表可以了解企业的财务收支状况,加强企业的资金管理。文章从短期偿债能力、固定付现费用支付能力、再投资能力以及现金流结构等方面说明如何利用现金流量表来分析企业的财务状况。

At present, the cash flow statement is one of general main accountant report forms in the world, using the cash flow statement may know the financial revenue and expenditure condition of an enterprise and strength en the enterprise＇ s fund management. This article explains how to analyze an enterprise＇ s financial conditions by using the cash flow statement from some aspects, such as ability of short-term debt redemption, paying in cash the expense fixedly, reinvestments as well as structure of cash flows.