充分发挥现金流量在理财中的作用

Giving Full Play to the Function of Cash Flow in Financing

企业资产的内在价值是其未来现金流量的现值 ,研究现金流量的变化是现代理财的一项重要内容。现金流量能直接反映企业的偿债能力、获利能力、财务弹性 ,进而判断企业的财务状况 。

Internal value of business assets is the present value of its future cash flow studying the change of cash flow is a main content of modern financing. Cash flow can directly reflect the ability of paying a debts, obtaining profit and financial elasticity of business, which can be judged financial affairs condition of business and predicted input and output cash flow business and predicted input and output cash flow in the future business.