有关现金流量若干问题的探讨.docVIP

有关现金流量若干问题的探讨 摘 要 现金流量表是反映企业在一定的会计时期内经营活动、投资活动和筹资活动产生的现金流入和流出情况的报表。它作为企业财务状况和经营成果的桥梁，能够提供企业当期现金的流入、流出及结余情况，可以正确评价企业当期取得利润的质量，为科学决策提供有效的依据。 现金流量表的编制包括直接法和间接法，直接法以利润表的各项目为基础，按照现金收入和支出的主要类别直接反映现金流量。间接法以利润表的净利润为起算点，调整不涉及现金的收入，费用等有关项目。现金流量表的分析包括许多方法，例如，结构分析，比率分析等。结构分析能进一步明确现金收入的构成、现金余额的形成及企业现金究竟来自何方等内容。比率分析能反映企业自身创造现金的能力，短期偿债能力等。对现金流量表的分析时应将各种方法相结合综合分析。 本文通过了解现金流量表的涵义，产生及发展的过程和作用。对现金流量表的编制方法及分析运用的探讨，进而阐述了在现金流量表的编制及分析运用过程中应注意的问题，以及应处理好的关系，并提出粉饰现金流量表的常用方法及其识别，进而更好的利用现金流量表的信息，为决策提供依据。 由于实际业务的复杂性和会计报表的局限性，要想从整体上全面把握经济业务，作出正确抉择，在分析和运用现金流量表时还必须考虑法律环境，企业发展状况，企业所处生命周期阶段等。 关键词：现金流量表 直接法 间接法 报表分析 Abstract Cash flow statement is the form which can reflect situations of enterprise activities in a accounting period, and the situations include management, cash inflow and cash drain that result from investment or financing. Meantime, we can see many effects of cash flow statement, such as, it can provide the enterprise period situations of cash inflow、cash drain and balance, it also can evaluate the quality of the period profits correctly. Thereout, the form which can be seen a bridge of financal position and management performance provide effective basis for science decision. Compliation methods of cash flow statement include that－direct method and indirect method. And direct method takes every item of profit statement as a foundation, which directly reflects cash flow according to main categories of cash inflow and cash drain, and indirect method takes net profit of profit statement as beginning, which adjusts illiquid revenue、cost and so on. Actually, there are many methods for analyzing cash flow statement, shuch as, structure analysis、ratio analysis and so on. And structure analysis can ulteriorly make clear the composition of cash inflow、the formation of cash balance and the most ultimate source of enterprise cash and so on, and ratio analysis can reflect the ability of enterprise about producing cash and about paying debts in the short term.Therefor, we need s