现金流量分析在企业理财中的应用..doc

摘要：本文主要是对现金流量分析在企业理财中的应用的介绍。现金流量是企业实际现金的流入与流出，它具有客观性，能够真实可靠的反映企业支付和清偿到期债务的能力。现实中，现金流量信息是通过编制现金流量表来反映的。现金流量表是以现金的流入和流出反映企业在一定时期内的经营活动、投资活动和筹资活动的动态情况，反映企业现金流入、流出的全貌。现金流量信息的主要作用在于通过对企业现金流量的反映和分析，揭示导致现金状况变动的各种原因和结果，提供企业保持变现能力、偿债能力及其变化的有关信息。因此，在现代理财环境下，关注现金流量应该成为公司经理人关注经营运行的重点。cash flow analysis, financial management in the enterprise application in the introduction. Corporate cash flow is the actual cash inflows and outflows, it is objective and can reflect the true and reliable payment and settlement of corporate debt due to capacity. In reality, cash flow information is through the cash flow statement to reflect.Cash flow statement is based on cash inflows and outflows during a given period reflects the operating activities, investing activities and financing activities of the dynamics, reflecting the corporate cash inflow and outflow of the whole picture. The main function of cash flow information through the business cash flow is a reflection and analysis, reveals the changes in the cash position and results of various reasons, to provide enterprises to maintain liquidity, solvency and the change information. Therefore, in the modern financial environment, attention to cash flow should be running the company operations manager the focus of attention. Key words: Cash flow Corporate finance Cash flow statement Solvency Company manager 目 录 摘要 ……………………………………………………………………………Ⅰ Abstract …………………………………………………………………………Ⅰ 目 录 ………………………………………………………………………………Ⅱ 绪 论 …………………………………………………………………………………1 1.现金流量分析概述 ……………………………………………………………1 1.1 现金流量概述 ………………………………………………………………1 1.2 现金流量分析概述 …………………………………………………………2 1.3 现金流量表概述 ……………………………………………………………3 2.现金流量分析在企业理财中的应用 ……………………………………………4 2.1 企业现金流量分析的内容 …………………………………………………4 2.2 企业中现金流量分析的方法 ………………………………………………6 2.3 应用现金流量对企业财务状况进行分析 …………………………………7 2.4 现金流量分析在企业理财中的影响 ………………………………………8 3. 现金流量表分析与企业财务状况 ……………………………………………10 3.1 从现金流量表分析看企业财务状况 ……………………………………10 3.2 从现金