| 现金流量表--企业财务状况的晴雨表 |
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| 引用本文： | 时光胜.现金流量表--企业财务状况的晴雨表[J].科技情报开发与经济,2006,16(9):208-209,223. |
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| 作者姓名： | 时光胜 |
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| 作者单位： | 山西中新资产评估有限公司,山西,太原,030001 |
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| 摘 要： | 论述了现金流量表在企业财务管理中的重要作用,对企业现金流量表进行了定性、定量的分析,并探讨了运用现金流量表分析企业财务状况时应注意的问题。
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| 关 键 词： | 现金流量表 偿债能力 支付能力 |
| 文章编号： | 1005-6033（2006）09-0208-02 |
| 收稿时间： | 2005-12-29 |
| 修稿时间： | 2005-12-29 |
The Cash Flow Statement--The Barometer of Enterprise's Financial Situation |
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| SHI Guang-sheng.The Cash Flow Statement--The Barometer of Enterprise''''s Financial Situation[J].Sci-Tech Information Development & Economy,2006,16(9):208-209,223. |
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| Authors: | SHI Guang-sheng |
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| Institution: | SHI Guang-sheng |
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| Abstract: | This paper expounds the important functions of the cash flow statement in enterprise's financial management,makes qualitative and quantitative analyses on enterprise's cash flow statement,and probes into the problems needing attention in the analysis on enterprise's financial situation by using the cash flow statement. |
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| Keywords: | cash flow statement debt paying ability paying ability |
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