摘要
在资本市场日益完善的条件下 ,上市公司的筹资行为和投资行为逐渐向多元化发展 ,无论对上市公司的内部管理当局 ,还是对外部投资者来说 ,现金流量信息都是极为重要的不可代替的理财资源。因此 ,上市公司的理财人员只有必须掌握现金流量表的分析方法和技巧 ,才能发挥其在公司理财中的重要作用。
On the condition of the increasing perfected capital market, the financing and inversting activities of the market tend to be developed with diversification. To the internal management in the listed companies or the external invernal investors, cash flows information is the vital financial resource, And it is not replaced. The financial staff in the listed companies must grarsp the analyticial methods nad skills of cash flow statements, by which they can play the important roles in the financial work of their company.
出处
《商业研究》
北大核心
2004年第9期105-107,共3页
Commercial Research
