基于现金流量表的债务成因分类

Classification of the Causes of Debt Structure from the Cash Flow Statement

债务主要成因于企业的经营活动、筹资活动和投资活动。根据企业的经济内容,把债务细分为经营性债务、融资性债务和投资性债务,为财务理论和实务研究提供一种新的分析思路。

T he debt in the cash flow statement mainly causes from the operating activities ,the financing and investing activities .According to the economic activities of enterprise ,this paper classifies debts in-to operating debt ,financing debt and investing debt ,providing a new analytical thinking for financial theory and practice study .