基于现金流量表的债务成因分类  

Classification of the Causes of Debt Structure from the Cash Flow Statement

作　　者：周爱香[1] 

机构地区：[1]佛山科学技术学院经管学院,广东佛山528000

出　　处：《佛山科学技术学院学报（社会科学版）》2014年第2期63-68,共6页Journal of Foshan University(Social Science Edition)

摘　　要：债务主要成因于企业的经营活动、筹资活动和投资活动。根据企业的经济内容,把债务细分为经营性债务、融资性债务和投资性债务,为财务理论和实务研究提供一种新的分析思路。T he debt in the cash flow statement mainly causes from the operating activities ,the financing and investing activities .According to the economic activities of enterprise ,this paper classifies debts in-to operating debt ,financing debt and investing debt ,providing a new analytical thinking for financial theory and practice study .

关 键 词：经营活动 经营性债务 财务 

分 类 号：F275[经济管理—企业管理]