摘要
现金对于每一企业都是至关重要的 ,现金流量表就是综合地反映企业现金的流入、流出结构状况的财务报表。现金流量表的分析是从静态的报表数据中找出规律 ,评价企业的经营业绩 ,衡量企业的财务资源和财务风险 ,预测企业的未来前景 。
Cash is the most important factor for each enterprise,cash flow statement is the financial statement which syntheticly reflect the structural situation of flowing in and flowing out of cash of enterprises.The analysis of cash flow statement means from static state data of statement to find out the law,appraises the managerial achievement of enterprise,measures the financial resources and financial risks of enterprise and predicts the prospect of enterprise,it has a very important meaning for the man who uses financial statement.
出处
《山西财经大学学报》
北大核心
2000年第3期84-86,共3页
Journal of Shanxi University of Finance and Economics
