对现金流量表分析若干问题的研究

Study on Some Problems about Analysing the Statement of Cash Folw

本文首先论述了现金流量表分析的目的是为了准确地揭示出现金流量表所包含的会计信息 ,这些会计信息有助于会计信息使用者正确地决策。在此基础上说明了 ,通过分析 ,分析者能够从现金流量表中得到的有用信息。为了获得这些信息 ,分析者还应运用一定的分析方法 ,为此 ,笔者对现金流量表的分析方法进行了论述 ,重点说明比率分析方法。

The paper first expounds that the purpose of the statement of cash flow is to reveal the accounting information contained in the statement of cash flow.This accounting information is helpful for users to make correct decision.Through analysis on the basis,analysers can get useful information from the statement of cash folw.In order to get the information,analysers also use certain analytical methods.So the writer makes a elaboration about analytical methods of the statement of cash flow.The analytical method of ratio is the focal point of the elaboration.