浅谈现金流量表在财务分析中的运用

在财务管理工作中，现金是比利润和收益更为重要的一项内容，一个项目是否能成立，不在于它当期有无收益，而关键是要看有没有现金用于各种支付。为了适应市场经济的发展，满足会计报告使用者对企业现金流量信息日益增加的需要，现金流量表和资产负债表、损益表一起构成企业对外提供的三大财务依据。

Talking about the Application of Cash Flow Statement in Financial Analysis

In Financial management, cash is a more important content than benefit and earning income is. Whether a project can be established does not depend on that it has or hasn't current revenue and does depend on that it has or hasn't cash for various payment. In order to fit in with the development of market economy and meet accounting report users' demands for a daily increasing information of enterprise's cash flow, the cash flow statement, financial statement and income statement become three financial bases provided externally by enterprises.