自由现金流量与会计现金流量的比较（The comparison of free cash flow and accounting cash flow）.docVIP

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自由现金流量与会计现金流量的比较（The comparison of free cash flow and accounting cash flow）.doc

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自由现金流量与会计现金流量的比较（The comparison of free cash flow and accounting cash flow） The comparison of free cash flow and accounting cash flow Abstract: since the concept put forward by Jansen in 1980s free cash flow from the perspective of economics since, many scholars have studied the formation, the concept is not the same, the difference exists for calculation of free cash flow. At the same time, free cash flow and accounting cash flow are related and there are differences. This article through to the Chinese and foreign scholars to sort out the free cash flow and cash flow and accounting calculation, find out the difference and connection between the two, and put forward the essential differences between them, so that the free cash flow in the financial management role. Key words: free cash flow; accounting cash flow; continuous operation; operating performance Put forward the concept of free cash flow has been 20 years of history, many scholars have studied and defined and calculated on it, so the free cash flow and cash flow accounting whats the difference? The goal of enterprise financial management is to maximize the value, then the value of the enterprise is free cash flow or accounting cash flow to measure it? Which of the two is more reasonable in evaluating the performance of an enterprise? From the current external financial statements of enterprises, the cash flow statement as the main table provides information to the needs of the enterprise, and the free cash flow of the enterprise is how many can not be provided. Therefore, through the comparison of free cash flow and cash flow accounting meaning and calculation formula, can be obtained as free cash flow on the financial management of the accounting index than cash flow has a powerful function and role incomparable. 1 compare the meaning of free cash flow and accounting cash flow Free cash flow is one of the core concepts of corporate finance theory, which has become more and more popular in recent years. T