摘 要
现金流量表作为企业财务报表体系中的重要组成部分，在现代企业财务管理中发挥着不可替代的作用。随着经济全球化和市场竞争加剧，企业面临的经营环境日益复杂多变，传统的基于权责发生制的利润表难以全面准确地反映企业的财务状况和经营成果，而现金流量表以收付实现制为基础，能够客观真实地反映企业在一定时期内的现金流入流出情况，为企业的财务决策提供可靠依据。本研究旨在深入探讨现金流量表在企业财务管理中的重要性，通过文献研究法梳理相关理论基础，结合案例分析法选取具有代表性的企业进行实证研究，发现现金流量表有助于企业合理规划资金、有效防范财务风险、优化资源配置、提升企业价值。
关键词：现金流量表 企业财务管理 财务决策
Abstract
As an important part of the enterprise financial statement system, the cash flow statement plays an irreplaceable role in the modern enterprise financial management. With economic globalization and market competition, the enterprise is facing the increasingly complex business environment, the traditional accrual system income statement is difficult to accurately reflect the financial situation and operating results, and the cash flow statement on the basis of payment system, can ob jectively reflect the enterprise in a certain period of cash inflow and outflow, provide reliable basis for the enterprise's financial decision-making. This study aims to explore the importance of cash flow statement in enterprise financial management, through the literature research method related theoretical basis, combined with case analysis method selected representative enterprise empirical research, found that the cash flow statement helps enterprise reasonable planning funds, effectively prevent financial risk, optimize the allocation of resources, improve enterprise value.
Keyword:Statement Of Cash Flows Enterprise Financial Management Financial Decision-Making
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 1
2现金流量表对企业偿债能力的影响 2
2.1偿债能力的衡量指标分析 2
2.2现金流量与短期偿债能力关系 3
2.3现金流量与长期偿债能力关系 3
3现金流量表在企业经营决策中的作用 4
3.1经营活动现金流的重要性 4
3.2投资活动现金流的决策支持 4
3.3筹资活动现金流的战略意义 5
4现金流量表对企业风险管理的价值 6
4.1现金流量波动的风险识别 6
4.2现金流量结构的风险预警 6
4.3现金流量管理的风险防范措施 7
结论 7
参考文献 9
致谢 10
现金流量表作为企业财务报表体系中的重要组成部分，在现代企业财务管理中发挥着不可替代的作用。随着经济全球化和市场竞争加剧，企业面临的经营环境日益复杂多变，传统的基于权责发生制的利润表难以全面准确地反映企业的财务状况和经营成果，而现金流量表以收付实现制为基础，能够客观真实地反映企业在一定时期内的现金流入流出情况，为企业的财务决策提供可靠依据。本研究旨在深入探讨现金流量表在企业财务管理中的重要性，通过文献研究法梳理相关理论基础，结合案例分析法选取具有代表性的企业进行实证研究，发现现金流量表有助于企业合理规划资金、有效防范财务风险、优化资源配置、提升企业价值。
关键词：现金流量表 企业财务管理 财务决策
Abstract
As an important part of the enterprise financial statement system, the cash flow statement plays an irreplaceable role in the modern enterprise financial management. With economic globalization and market competition, the enterprise is facing the increasingly complex business environment, the traditional accrual system income statement is difficult to accurately reflect the financial situation and operating results, and the cash flow statement on the basis of payment system, can ob jectively reflect the enterprise in a certain period of cash inflow and outflow, provide reliable basis for the enterprise's financial decision-making. This study aims to explore the importance of cash flow statement in enterprise financial management, through the literature research method related theoretical basis, combined with case analysis method selected representative enterprise empirical research, found that the cash flow statement helps enterprise reasonable planning funds, effectively prevent financial risk, optimize the allocation of resources, improve enterprise value.
Keyword:Statement Of Cash Flows Enterprise Financial Management Financial Decision-Making
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 1
2现金流量表对企业偿债能力的影响 2
2.1偿债能力的衡量指标分析 2
2.2现金流量与短期偿债能力关系 3
2.3现金流量与长期偿债能力关系 3
3现金流量表在企业经营决策中的作用 4
3.1经营活动现金流的重要性 4
3.2投资活动现金流的决策支持 4
3.3筹资活动现金流的战略意义 5
4现金流量表对企业风险管理的价值 6
4.1现金流量波动的风险识别 6
4.2现金流量结构的风险预警 6
4.3现金流量管理的风险防范措施 7
结论 7
参考文献 9
致谢 10
