【作者】 彭琳；

【导师】 毛道维；

【作者基本信息】 四川大学 ， 工商管理， 2003， 硕士

【摘要】 研究现金流量的变化是现代理财的一项重要内容，现金流量能直接反映企业的获利能力、偿债能力、财务弹性，进而判断企业的财务状况，并可预测企业未来的现金流入流出的情况。本文通过对现金流量的介绍与分析，阐述了现金流量在企业经营管理中的重要地位和作用，提出现代企业财务管理中应树立现金流量的观念，利用现金流量及相关信息来评估和判断企业的价值创造能力。净现金流量与利润、股利等基础会计指标相比后得到的比率指标，更能全面、精确地反映所有的价值因素。本文以净现金流量这个重要指标为核心，建立了对企业的价值创造能力进行分析的现金流量比率指标模型。文章的大致内容如下： 第一部分，介绍现金流量的有关概念、现金流量表会计准则的制定背景以及现金流量表的目的和作用。概念包括：现金、现金等价物、现金流量和企业价值。准则的制定背景包括制定的国际和国内背景。这部分的叙述为文章的分析奠定了基础。 第二部分，介绍了财务报表分析、现金流量分析及其分析指标、现金流量在企业价值评估方面应用情况等内容，对净利润指标分析和现金流量指标分析进行了比较，突出现金流量分析的重要性。 第三部分，介绍了利用现金流量评价方法的研究现状、本文采用的研究分析方法以及本文选用的指标说明。这部分为下面的具体计算提供了依据和前提。 第四部分，介绍了本文研究分析的样本公司概况，着重进行了对所选样本公l二:’]J一吧余流欣评分模型的计算，从而得出最终评分。并对本文通过计算得出的结梁进行分析。第五部分，指出本文研究的不足之处。更多还原

【Abstract】 Studying the change of cash flow is a main content of modern financing. Cash flow can directly reflect the ability of paying a debts, obtaining profits, and financial elasticity of business, which can be judged financial condition of business and predicted input and output cash flow business and predicted input and output cash flow in the future business. The article elaborates that we should set up cash flow concept in our finance management with definitions and current analysis of "cash flow". One hand ,The article elaborates status and function of cash flow is important to business operating .on the other hand, it also elaborate how to evaluate the value creating ability of a company based on the cash flow information and other information relater to cash flow. Compared with the other indexes such as share profit calculated based on accounting, it can reflect all the factors of value completely and accurately. The paper takes it as a core important factor and analyzes the value creating ability with the cash flow indexes analyzing model.The content of the paper including:Part 1, the introduction of some concepts on cash flow , cash flow sheet, principles of accounting and the function and purpose of cash flow sheet. The concepts introduced including cash, and the equal value of cash, cask flow, and business value, the domestic and foreign background of accounting principles. Thispart is the base of the whole analyzing.In pat 2, it introduced the financial sheet analyzing and the indexes of analyzing. It emphasized the importance of cash flow analyzing from the financial sheet analyzing to cash flow analyzing. It presented the studying of value evaluating the difference of value evaluating from net profit indexes to cash flow indexes. Then it emphasized the importance of cash flow indexes analyzing.Part 3, the paper presented the studying status of cash flow analyzing, the analyzing methods and the indexes used in the article.Part 4, it presented the introduction of the target company and the model of cash flow evaluating, the result of the model, analyzing the result of the model. Part 6, analyzing the shortage and deficit of the paper.更多还原