旅游上市公司现金流量分析

Analysis of Cash Flow in the Tourism Listed Companies in China

旅游上市公司已在深沪两市中形成一独立的旅游板块,被称为中国旅游发展的“领头羊”。现金流量表作为第三张主要的报表,动态反映现金变动情况,为报表使用者提供企业在一定会计期间的现金流入与流出的信息。据此,采用实证研究方法对旅游上市公司现金流量进行横向与纵向分析。

Tourism listed companies have formed a particular group in the stocks of Shanghai and Shenzhen,leading the development of China's trourism. The table of cash flow is considered as the third main account report form. Since the cash flow is so importhat that this article,having a footing on demonstration,analyses the cash flow of the tourism listed companies lengthways and breadwise.