摘要
现金流量表分析对企业管理非常重要。通过对现金流量表进行分析 ,即总体分析 ,经营活动现金流量分析 ,筹资活动现金流量分析 ,投资活动现金流量分析 ,管理当局能够获得当前及以前各期现金流入、流出及企业利润质量的信息 ,以便预测企业未来的财务状况 ,从而为其科学决策提供证据。
It is important for enterprises to analyze cash flow statements.Through analyzing cash flow statement in four aspects-general anlysis,analysis of cash flow from operating activities,analysis of cash flow from raising activities and analysis of cash flow from investing activities.management can gain information about present or past inflow and outflow of cash and the quality of earnings.So that they can forecast the future financial situation upon which they will make dicisions scientifically.
出处
《吉林省经济管理干部学院学报》
2001年第6期22-24,共3页
Journal of Jilin Province Economic Management Cadre College
