基于现金流量表的企业财务状况分析摘要现金流对于一个企业，好比血液对于人体，重要性毋庸置疑。早期多数人都认为现金流量表的编制太繁琐而且没什么实际效用，所以逐渐淡化了对现金流量表重要性的意识。在2007年到2009年主要由美国次级房屋信贷危机引发的全球金融危机中，很多企业的倒闭，使得以收付实现制为基础编制的现金流量表在财务分析中的作用日益受到人们的关注。本文主要通过现金流量表，并结合资产负债表和利润表中的相关信息，对企业的财务状况进行分析研究。本文首先阐述了现金流量表对企业财务分析的重要性;然后对现金流量表的内容及编制方法进行了描述;最后运用总量分析、结构分析以及指标分析，并以秦皇岛龙汇集团有限公司为例，对企业的偿债能力、获现能力及运营能力方面，分别对企业财务状况进行了分析研究。关键词：重要性现金流量表指标分析弊端对策AnalysisofenterprisefinancialbasedoncashflowstatementAbstractCashflowforaenterprise,suchasbloodforthehumanbody,itsimportanceisunquestionable.Intheearlyyears,mostpeoplethoughtthatthecompilingofcashflowstatementwastootrivalandthere'slittlepracticalutilityofcashflow,sotheimportanceofcashflowstatementbegangradualdecline.MainlyintheUSsubprimecreditcrisistriggeredtheglobalfinancialcrisisof2007to2009,manyenterprisesinthecollapse,maketheroleofthecompiledofcashflowbeincreasinglyconcernedinfinancialanalysis.Thisthesis,mainlythroughcashflowsstatement、thebalancesheetandincomestatementofenterpriseinformation,analysisfinancialconditionofenterprises.Firstly,thethesisexpoundstheimportanceofthecashflowstatementtothefinancialanalysisofenterprise;Thenitdescribesthecontentandestablishmentmethodofcashflowstatement;FinallywithQinhuangdaoLonghuigroupCo.,LTD.forexample,mythesisusestotalanalysis,structuralanalysisandindexanalysistotheenterprise'ssolvency、wonnowability、operationabilityandsoon，toanalysisenterprisefinancialconditionofvariousaspectsrespectively.Keywords:ImportanceCashflowstatementIndexanalysisDrawbacksCountermeasures目录1引言................................................................12现金流量表概述.......................................................22.1现金流量表的重要性及其作用.......................................22.2现金流量表格式...................................................42.3现金流量表的编制原则.............................................42.3.1分类反映原则。...............................................52.3.2总额反映与净额反映灵活运用原则。.............................52.3.3合理划分活动类别原则。.......................................52.3.4重要性原则。.................................................52.4现金流量表的编制方法.............................................52.4.1直接法.......................................................52.4.2间接法.......................................................53通过现金流量表对企业财务状况分析.....................................73.1总量分析........................................................73.2结构分析........................................................73.2.1定性的结构分析...............................................73.2.2定量的结构分析...............................................83.3指标分析.........................................................83.3.1偿债能力.....................................................83.3.2获现能力.....................................................93.3.3运营能力....................................................103.4运用现金流量表分析龙汇集团的财务状况....................
