【作者】 张永辉；

【导师】 赵立三；

【作者基本信息】 河北大学 ， 会计学， 2004， 硕士

【摘要】 人们在观念上认为现金流量是有用信息，是重要信息。本文试图用我国现金流量表的产生、编制特点，运用定性和定量的方法来评估企业的价值，其中的信息大部分来源于现金流量表。本文的行文思路是：通过对我国现金流量表的产生、编制的详细介绍，阐述了现金流量表能传递增量信息，尤其为评估企业的价值提供了很多直接、有力的信息，通过对这些信息的提炼，在定性及定量两个方面对企业的价值进行了评价和评估。定性评价，重视企业过去和目前的情况，主要分析了现金流量表的各组成部分对企业价值的影响以及通过这些信息计算出一些评价企业价值指标，来评价企业的价值；定量评估，重视企业未来现金流量的预测情况，利用回归分析等方法，预测出企业的自由现金流量，使用合适的折现率来确定企业的价值。更多还原

【Abstract】 People tend to believe that cash flow is useful even very important information. The current thesis aims at evaluating an enterprise via qualitative and quantitative method from the establishment and constitution of the cash flow statement of China, from which most data in the current thesis is adopted. The train of thought for this thesis is: Detailed introduction of the establishment, the constitution of the current cash flow statement of China is adopted to expatiate the increment information carried on the cash flow statement. This has specially provided adequate and evident information for an enterprise. Thus comments and evaluation is made about an enterprise qualitatively and quantitatively by way of distillation of these data. Quantitative evaluation stresses an enterprise’s past and present situations. This part is based on analyzing the influence upon the value of an enterprise from the making of the cash flow statement, from which index can be drawn to evaluate the value of an enterprise. Qualitative evaluation emphasizes the prediction of the cash flow of an enterprise in the future via regression analysis so that prediction can be made about the free cash flow of an enterprise. So, evaluation of an enterprise can be ascertained through reasonable rate of depreciation.更多还原