河北科技师范学院本科毕业论文(设计）文献综述关于现金流量表应用分析院(系、部）名 称 ： 商务管理系 专 业 名 称: 学 生 姓 名： 学 生 学 号： 指 导 教 师: 2012 年 1 月 13 日河北科技师范学院教务处制摘 要现金流量表是财务报表的三个基本报告之一,也称为账务状况变动表，现金流量表按收付实现制对企业当期的经营、投资、筹资活动进行计量，反映企业当期现金流入和流出情况，是对权责发生制下编制的资产负债表和利润表的补充，其中反映出大量关于企业经营状况的有价值的信息。可以说掌握了现金流量表,就等于掌握了企业的财政命脉。本文在研读相关文献的基础上，经过回顾与整理，归纳总结了国内相关主要讨论成果，从现金流量表结构及内容、现金流量表反映的各项指标分析企业的财务状况，希望通过讨论提炼出其中的各类主体决策相关的信息,供决策者参考.关键词 现金流量表;企业；财务状况AbstractThe statement of cash flows is one of the three basic financial statement, also known as the accounting statement， according to the cash basis of accounting of the enterprise current management, investment, financing activities cash flow meter measurement, reflect the current cash inflow and outflow of accrual basis ， preparation of the balance sheet and income statement supplement ， which reflects the large number of enterprises operating conditions of the valuable information. Based on the study of relevant literature ， after reviewing and sorting， summarizes the related domestic research， analysis of the financial situation of enterprises from the index structure and the content of the statement of cash flows， cash flow statement to reflect， I hope through research to extract information of each class of the main decision-making related， for the reference of policy makers。Keywords: Cash flow statement ；Financial situation ;Enterprises目 录摘 要.....................................................................IAbstract ....................................
