论企业融资资金流动分析

Discussion on the Corporate Finance and Cash Flow Analysis

2008年5月22日,财政部、证监会、审计署、银监会、保监会五部门联合发布了《企业内部控制基本规范》,其中,一个重要内容就是"进行风险评估",并"运用相应的控制措施,将风险控制在可承受度之内"。对企业融资资金进行流动分析,就是分析企业从那些途径取得资金,又将这些资金应用到那些方面,从而分析资金来源和资金应用的对应性,考察企业有没有财务风险,有没有经营风险,有没有偿债风险。为了实现这一目标,本文应用实例进行了说明。

May 22,2008,the Ministry of Finance,Securities and Futures Commission,the Audit Commission,China Banking Regulatory Commission,China Insurance Regulatory Commission jointly issued the ＂Basic Norms of Internal Control＂,in which an important element is the ＂risk assessment＂ and ＂ using appropriate control measures to control risk within the tolerance level ＂.To analyze the corporate finance funds flow is to analyze the ways to obtain funds for companies,in turn how to apply those funds,then to analyze the funding sources and the correspondence of funds application,inspect whether the companies have financial risk,operational risk and debt risk.To achieve this goal,this paper describes the application examples.