题目：企业现金流量分析——以恒丰纸业为列摘要及关键词摘要：现金流量表是指反映企业在一定会计期间经营活动、投资活动和筹资活动对现金及现金等价物产生影响的会计报表。编制现金流量表的主要目的是为报表使用者提供企业在一定会计期间内现金流入和流出的有关信息，揭示企业的偿债能力和变现能力。无论是企业的经营者还是企业投资者、债权人、政府有关部门以及其他报表使用者，对现金流量表进行分析都具有十分重要的意义。通过现金流量表分析，可以了解企业本期及以前各期现金的流入、流出及结余情况，从而正确评价企业当前及未来的偿债能力和支付能力，发现企业在财务方面存在的问题，正确评价企业当期及以前各期取得的利润的质量，科学地预测企业未来的财务状况，从而为其科学决策提供有效的依据。关键词：现金流量表；企业；财务状况；优化措施绪论AbstractandKeywordsAbstract:ThecashflowstatementreferstoreflecttheenterpriseforacertainaccountingperiodOperatingactivities,investmentactivities,andfinancingactivitiesaffectcashandcashequivalentsofaccountingstatements.Themainpurposeofthepreparationofthecashflowstatementistoreporttheuserwithintheenterpriseforacertainaccountingperiodprovidedinformationaboutthecashinflowsandoutflows,revealtheenterprise'ssolvencyandcashability.Bothenterpriseoperatorsandcorporateinvestors,creditors,governmentaldepartments,andotherstatements,analysisofcashflowstatementisofgreatsignificance.Throughthecashflowstatementanalysis,wecanunderstandthecurrentandpreviousperiodsenterprisescashinflow,outflowandthebalance,soastocorrectlyappraiseenterprisethecurrentandfuturedebtpayingabilityandtheabilitytopay,foundthatenterprisesinthefinancialproblems,thecorrectevaluationofenterprisecurrentandpreviousperiodswiththequalityoftheprofits,predictfuturefinancialsituationscientifically,soastoprovideeffectivebasisforthescientificdecision.Keywords:thecashflowstatement;Enterprise;FinancialconditionsOptimizationmeasures目录摘要及关键词........................................................IAbstractandKeywords............................................I第一章绪论.........................................................11.1企业现金流量的定义......................................................................................11.1.1现金.......................................................................................................11.1.2现金流量...............................................................................................11.1.3现金流量表...........................................................................................1第二章现金流量分类.................................................22.1经营活动现金流量..........................................................................................22.2投资活动现金流量..........................................................................................22.3筹资活动现金流量..........................................................................................3第三章现金流量分析的方法及应用.....................................33.1趋势分析法.....................................................................................................33.2结构分析法.....................................................................................................43.3指标分析法.....................................................................................................43.4现金流量表的应用.........................................................................
