郑州大学西亚斯国际学院本科毕业论文题目基于现金流量的财务分析指标体系的构建指导教师刘敏职称讲师学生姓名李艳丽学号20091222217专业财务管理班级二班院（系）商学院会计学系完成时间2013年4月20日基于现金流量的财务分析指标体系的构建摘要随着改革开放的深入，我国经济主体以及资本市场不断的改革适应加入WTO后所面临的各种的经济的挑战。这些经济因素的存在是我国经济开始变的多元化、复杂化、多向化。这些经济因素促使各类的企业的投资者以及与公司有利益关系的集体和个人逐渐开始关注公司的日常经济的动态变化，而偿债能力、资金动态成为关注的重点。所以以我国现有的财务分析体系已经逐渐显露其不全面性以及逐渐被放大的缺陷，毕竟随着市场竞争的日益激烈，以“净利润”为主要指标的财务分析体系已经开始被越来越多的公司所“利用”所以迫切需要运用更具流动性现金流量指标完善财务分析指标体系。关键词现金流量/财务分析/指标体系TheStructureofFinancialAnalysisIndicatorSystemBasedOnCashFlowAbstractWiththedeepeningofreformandopeningup,China'seconomicentitiesandcapitalmarketsreformtoadapttoavarietyofeconomicchallengesfacedafteraccessiontotheWTO.Theexistenceoftheseeconomicfactors,China'seconomybegantobecomediverse,complex,multi-directional.Theseeconomicfactorshavecontributedtoawiderangeofcorporateinvestors,creditorsandthecompanyhaveaninterestinmorestartedtopayattentiontothedynamicchangesofthecompany'sday-to-dayeconomiccollectivesandindividuals,suchassolvency,capitaldynamic,andsoon.Ourexistingfinancialanalysissystemhasbeengraduallyrevealeditscomprehensiveandgraduallyenlargeddefects,afterall,withtheincreasinglyfiercemarketcompetition,"netprofit"asthemainindicatorofthefinancialanalysissystemhasbeguntobeincreasinglyandmorecompanies"use"thereisanurgentneedtointroducemoreliquidcashflowindicatorstoimprovethefinancialanalysissystem.KEYWORDSflowofcash，financialanalysis，indexsystem目录摘要........................................................................................................................IABSTRACT.............................................................................................................II绪论...........................................................................................................................11传统财务分析指标体系的回顾............................................................................21.1传统财务分析指标体系.................................................................................21.1.1盈利能力分析.............................................................................................................21.1.2偿债能力分析.............................................................................................................21.1.3营运能力分析.............................................................................................................21.1.4发展能力分析.............................................................................................................31.2传统财务分析指标体系的缺陷及对策......................................................31.2.1过于注重利润的主观因素.........................................................................................31.2.2缺少反映现金流的客观因素.....................................................................................31.2.3完善传统指标体系的对策.........................................................................................42基于现金流量的财务指标体系分析..............................
