摘要
现金流量信息是会计决策的重要基础以及前提之一,为了能够全面推动企业健康发展,必须要加强对现金流量表的研究,并在财务管理中发挥现金流量表的重要意义。基于此,论文首先提出现金流量表的应用优势,进而提出相应的应用措施。
Cash flowinformation is an important basis and one of the premises for accounting decisionmaking.In order to comprehensively promote the healthy development of enterprises,it is necessary to strengthen the study of the cash flowstatement and play its important role in financial management.Based on this,this paper firstly puts forward the application advantages of the cash flow statement,and then proposes correspondingapplicationmeasures.
作者
张同航
ZHANG Tong-hang(Lianyungang Industry Investment Group Co.Ltd.,Lianyungang 222000,China)
出处
《中小企业管理与科技》
2018年第34期76-77,共2页
Management & Technology of SME
关键词
现金流量表
财务管理
应用
优势
cash flow statement
financial management
application
advantages