现金流量表指标分析（Cash flow statement index analysis）.docVIP

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现金流量表指标分析（Cash flow statement index analysis）.doc

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现金流量表指标分析（Cash flow statement index analysis） Index analysis of cash flow statement 2008-7-22 15:26 Abstract: Based on the importance of the cash flow statement in the financial reporting system, this paper discusses the analysis method of cash flow statement from three aspects of the statement structure, the historical trend and the ratio data. The integrated use of these analytical methods, can fully interpret financial information embodied in the cash flow statement for the users of financial statements comprehensively and clearly understand the financial situation of enterprises, found in the financial management of enterprises, financial forecasting and decision-making to provide correct basis. Key words: cash flow; index structure; trend ratio analysis Comply with the requirements of accounting information market and the support of international economic integration development of Chinas domestic economy needs a transparent, high quality, in February 2006 the Ministry of Finance issued 39 accounting standards, marking the formal establishment of system of accounting standards for enterprises to adapt to the development of Chinas market economy and the convergence with international practices. The new standards of disclosure requirements comprehensively and significantly improved the current financial report, to create a more complete financial reporting system, the formal definition refers to the cash flow statement reflects the enterprise for a certain accounting period cash and cash equivalent inflow and outflow of statements, clearly defined for the preparation and presentation of the consolidated cash flow statement, and the foreign currency cash flow statement also make detailed provisions, which lays an important role in the enterprise financial report system of cash flow statement. The cash flow statement as an important part of the enterprise financial report, dynamic statements reflect enterprise increases and changes of blood circulation, cash and ca