本科论文摘 要在当前经济全球化的经济背景之下,伴随着飞速发展的资本经济与日益完善的资本市场,投资者与企业管理层,都需要更全面的企业财务信息来指导他们进行科学合理的投资或经营决策。在这样的一个大环境下,常用的资产负债表和利润表所体现的财务信息已经无法满足人们的需求,人们渴望通过更多的渠道了解更全面更有用的财务信息,以化解经济市场中由于信息不对称等原因对投资者造成的不利影响,从而保护投资者自身的利益。这时,现金流量表以其自身独特的优势展现在了广大投资者面前,它包含了相当大的企业经营信息, 有着极为重要的研究价值与意义。为了更加充分地了解上市公司的经营状况,指导投资者进行投资,对上市公司的财务报表的分析, 尤其是现金流量表的分析就显得至关重要。关键字:现金流量,分析,投资本科论文AbstractUnder the current economic background of economic globalization, with the rapid development of capital economy and the increasingly perfect capital market, investors and enterprise management need more comprehensive enterprise financial information to guide them to make scientific and reasonable investment or management decisions. In such a large environment, the financial information embodied in the commonly used balance sheet and income statement can no longer meet people's needs, and people are eager to understand more comprehensive and useful financial information through more channels, so as to resolve the adverse effects on investors in the economic market due to information asymmetry and other reasons, so as to protect the interests of investors themselves. At this time, cash flow statement with its own unique advantages in front of the majority of investors, it contains a considerable amount of business information, has a very important research value and significance. In order to fully understand the operating results and financial situation of listed companies and guide investors to invest, it is very important...