基于现金流的上市公司财务分析指标体系构建

Construction of Financial Analysis Index System of Listed Companies Based on Cash Flow

传统的财务分析主要是以资产负债表和利润表为依据,现引入现金流作为分析的依据。现金流是指企业在一定会计期间按照收付实现制,通过一定的经济活动而产生的现金流入与现金流出。论文提出构建基于现金流的上市公司财务分析指标体系,可以在一定程度上减少盈余调整、报表粉饰等问题,为上市公司的风险管理、风险防范提供保障,进而为公司的未来发展、持续经营提供支持。

Traditional financial analysis is mainly based on the balance sheet and income statement,and cash flow is now introduced as the basis for the analysis.Cash flow refers to the cash inflow and cash outflow generated by an enterprise through certain economic activities in accordance with the cash system of accounting during a certain accounting period.This paper proposes that the construction of financial analysis index system of listed companies based on cash flow can reduce the problems of earnings adjustment and statement window-dressing to a certain extent,provide guarantee for risk management and risk prevention of listed companies,and then provide support for future development and sustainable operation of companies.