重视现金流量表,规避投资风险  

Laying Emphasis on the Cash Flow Form to Avoid Investment Risks

作　　者：陈玉兰[1] 

机构地区：[1]青岛职业技术学院计财处,山东青岛266555

出　　处：《青岛职业技术学院学报》2003年第3期53-54,57,共3页Journal of Qingdao Technical College

摘　　要：多数投资者在使用会计报表时,偏重于对企业净利润及每股收益的比较和分析,忽视现金流量所提供的信息,只有将现金流量表和资产负债表、利润表所提供的财务信息综合起来,注重现金流量的分析,才能够更好地了解企业的业绩,使利润分析包含有更多的重要信息,规避投资风险。The majority of investors pay more attention to the comparison and analysis of pure benefit and the benefit of every stock, but they ignore the information provided by the cash flow when they use the accounting form. If we not only synthesize the information provided by cash flow form, possession debt form and profit form, but pay attention to the analysis of cash flow as well, we can know better about the achievements of the company and make the analysis of profit include more important information to avoid investment risks. 

关 键 词：投资 现金流量 规避风险 

分 类 号：F230[经济管理—会计学]