会计专业浅谈现金流量表毕业论文.doc

东南大学 毕业设计（论文）报告 题 目__ 继续教育学院 院（系） 会计学 专业 学 号 学生姓名 指导教师 起讫日期 设计地点 现金流量表浅谈 摘 要 在当下这个信息发展迅速的社会，作为反映企业真实详细情况的晴雨表，现金流量表是以现金为基础，剔除了应收账款、存货等不确定因素造成的假象，通过现金的流入与流出，汇总说明在企业报告期内经营活动、投资活动以及筹资活动的动态报表。使会计信息的使用者从现金的角度可靠的判断企业的当前经济能力，支付与偿债是否能够承担，以及当下公司对外部的资金需求情况。通过具体分析表中各部分现金流量的一个结构状态，可以合理了解企业当前财务状况的好坏，而且可以预测分析企业经营规模的适度性、评价企业产生净现金流量的能力。 本文通过各种综合分析，以帮助企业合理运用资产产生有效受益的目的，使企业更能合理运用资源，从而获得更大收益。 关键词：流量表 现金 企业经营  BRIEFLY TALK ABOUT CASH FLOW STATEMENT ABSTRACT It is an era when information technology rapidly develops, as a barometer to reflect the real details, the cash flow statement based on cash, to cut out the accounts receivable, inventory and other uncertain factors, through cash inflows and outflows, summary description during the reporting period in the enterprise operating activities, investing activities and financing activities of the dynamic report. Enable users of accounting information from the Angle of cash, reliable judgment enterprises current economic capacity, payment and service whether can bear, and the external funding needs of the present company. Through a concrete analysis of the parts in the table of cash flow state of a structure, it is reasonable to understand the current financial situation is good or bad, but also can forecast analysis enterprise scale moderation, evaluation of enterprise ability to generate net cash flow. In this paper, through a variety of comprehensive analysis, in order to help enterprise assets reasonably use effectively the purpose of the benefit, can make the enterprise more rational use of resources, so as to gain more benefits. Keywords: Cash flow statement Enterprise management 目 录 摘 要 …………………………………………………………………………………1 ABSTRACT………………………………………………………………………………2 第一章 绪论 …………………………………………………………………………4 1.1 研究背景和意义………………………………………………………………4 1.2 文献综述………………………………………………………………………5