现金流量表信息分析及实证研究

【作者】 段英文；

【导师】 吴少平；

【作者基本信息】 首都经济贸易大学 ， 会计学， 2003， 硕士

【摘要】 本文主要探讨利用现金流量表的信息来分析企业现金流量状况、财务状况及企业战略管理情况，并结合企业其他报表等相关资料及传统的财务分析成果，从理论和实践上力图构建新的企业现金流量表分析模式。本文主体由四部分组成，第一部分主要论述现金流量表信息分析的理论基础；第二部分主要探讨现金流量表常规分析的体系构建问题；第三部分主要从企业财务状况的全局入手对现金流量表进行分析；第四部分主要从企业战略角度对现金流量表进行更深入的分析。笔者认为，通过对现金流量表的深入透彻的理论分析和实证研究，能够全面了解和掌握作为企业经营活动血液的现金的来源和运用状况，把企业的经营状况、财务状况、战略管理状况同企业的现金流量紧密的联系起来，同时对于完善传统的财务报表分析体系，防止会计信息失真以及充分发挥现金流量管理在企业管理中的重要作用都有积极意义。更多还原

【Abstract】 This dissertation presents approaches to analyze the cash flow position, the financial position and strategy management of a company through the information from its cash flow statement. It has also shown how to establish a new cash flow analysis model, in both theory and practice, of a company by combining with the conventional accounting analysis results and other relevant company’s information. This dissertation consists of four parts. In the first part, demonstrations have been focused on the theoretical foundation of the information analysis in the cash flow statement. Followed by the second part is the structural issue of the conventional analysis in a company’s cash flow statement. Then the analysis in a company’s cash flow statement has been further made through the whole financial position of the company. In the final part, from the company strategy viewpoint the further discussions have made to indicate the importance of better understanding and management of information from cash flow statement analysis. In author’s opinion, a good understanding and management of information from the cash flow statement analysis make it possible for a company to better use and manage the cash resource, improve the conventional accounting report analysis system and prevent the false accounting information in order to achieve an effective and successful management in the company’s operating, accounting and long term strategy.更多还原