摘 要
本文探讨了现金流量表分析在企业财务管理中的核心意义及其应用问题，并提出了相应的改进对策。现金流量表不仅能够有效反映企业的真实偿债能力，评估其持续经营能力，还能为投资决策与战略规划提供重要辅助。然而，在实际应用中，企业面临着一系列挑战，包括内部控制缺陷导致的分析准确性下降、单一指标分析造成的片面性、管理层偏见影响分析结果的客观性，以及信息披露不充分引发的信息不对称问题。为解决这些问题，本文建议加强内部监督以确保分析过程的合规性，引入多维度指标以全面评估企业财务状况，设立独立审计委员会以减少管理层干预，同时完善信息披露制度以提高信息透明度。这些对策旨在优化现金流量表分析的应用，提升企业财务管理水平，为企业的稳健发展提供有力支持。
关键词：现金流量表;企业应用;改进策略
Abstract
This paper discusses the core significance and application problems of cash flow statement analysis in enterprise financial management, and puts forward the corresponding improvement countermeasures. The cash flow statement can not only effectively reflect the real solvency of an enterprise and evaluate its ability to continue operating, but also provide important assistance for investment decisions and strategic planning. However, in practical application, enterprises are faced with a series of challenges, including the decline of analysis accuracy caused by internal control defects, the one-sidedness caused by single index analysis, the management bias affects the ob jectivity of analysis results, and the information asymmetry caused by insufficient information disclosure. In order to solve these problems, this paper suggests to strengthen internal supervision to ensure the compliance of the analysis process, introduce multi-dimensional indicators to comprehensively evaluate the financial situation of enterprises, set up an independent audit committee to reduce management intervention, and improve the information disclosure system to improve information transparency. These countermeasures aim to optimize the application of cash flow statement analysis, improve the level of financial management of enterprises, and provide strong support for the steady development of enterprises.
Keywords：Cash flow statement; enterprise application; and improvement strategy
目 录
引 言 1
第一章 现金流量表相关概述 2
1.1 现金流量表的定义 2
1.2 现金流量表的活动分类 2
1.3 现金流量表与其他财务报表的关系 3
第二章 现金流量表分析在企业中的意义 4
2.1 反映企业真实偿债能力 4
2.2 评估企业持续经营能力 4
2.3 辅助投资决策与战略规划 5
第三章 现金流量表分析在企业应用中的问题 6
3.1 内部控制缺陷 6
3.2 单一指标分析片面 7
3.3 管理层偏见 7
3.4 信息披露不充分 7
第四章 改进现金流量表分析的对策 9
4.1 加强内部监督 9
4.2 引入多维度指标 10
4.3 设立独立审计委员会 10
4.4 完善信息披露制度 11
结 论 12
参考文献 13
致 谢 14
