关于现金流量表分析目的的调查研究

Investigation of the Purpose in Analyzing the Statement of Cash Flows

以收付实现制为基础的现金流量表,对传统的以权责发生制为基础编制的资产负债表和损益表反映的信息能起到较好的修正作用和补充作用,因而正在成为财务分析的新宠。但在传统的财务分析指标中涉及到现金流量表项目的极少。为了完善财务分析体系,作者在理论分析的基础上提出了一套现金流量表分析指标,设计并发放了调查问卷,拟通过对调查情况的统计分析来验证或补充理论分析的结果。本文着重对现金流量表分析目的的调查结果进行研究,以确定现金流量表分析指标体系的层次。

The statement of cash flows (hereinafter called SCF) which is prepared on cash-basis, is becoming the new favorite of the financial statement analysis. Because SCF can play a getting on better revision function and supplement role for the information reflected by traditional balance sheet and income statement which are prepared on accrual-basis. But the traditional financial statement analysis involves few items of SCF. In order to perfect the financial statement analysis system, the author has proposed a set of indicators for analyzing SCF on the foundation of theoretic study, designed and granted questionnaires to prove or supplement the results of theoretic study through the statistical analysis to the questionnaire. This article focuses on the investigations of the purpose in analyzing SCF, and is about to establish the analysis framework of SCF.