通过现金流量表分析企业财务状况的研究  

On Financial Status of Enterprises Through Analysis of Cash Flow Statement

作　　者：鲍承荣[1] 王耀华[1] 赵利群[2] 

机构地区：[1]十堰职业技术学院后勤与资产管理处,湖北十堰442000 [2]东风汽车公司传动轴集团财务处,湖北十堰442000

出　　处：《十堰职业技术学院学报》2008年第4期69-70,共2页Journal of Shiyan Technical Institute

摘　　要：分析现金流量表,可以从经营活动、投资活动和筹资活动三方面分别评价企业的财务状况。建立了以结构分析、偿债能力分析、获取现金能力分析的现金流量分析体系。Through analysis of cash flow statement, financial status of enterprises can be evaluated from business activities, investment activities and fund-raising activities respectively. The cash flow analysis system including structure analysis, solvency analysis, analysis of the ability to access cash, is established to help achieve this goal.

关 键 词：现金流量表 投资 经营活动 

分 类 号：F406.72[经济管理—产业经济]