现金流量表的分析

一、现金流量的相关理论和作用······························1

（一）现金流量表的概述·········································1

（二）现金流量表的作用·········································2

二、现金流量表的分析方法·······································2

（一）比率分析法··············································3

 1.盈利质量分析··············································4

 2.偿债能力分析··············································5

 3.支付能力分析··············································6

（二）结构分析法······································7

（三）趋势分析法······································8

三、企业现金管理中存在的问题·····························9

（一）企业对现金管理的意识····································9

（二）自有资金缺乏统筹规划····································9

（三）对现金的控制存在风险····································9

四、企业现金流量管理的措施及对策························9

（一）对现金流量管理进行源头控制······························9

（二）加强现金流量的监控······································9

（三）提高现金流量管理知识，增强管理人员素质··················10

五、结束语······················································10

参考文献····················································10

现金流量表的分析

摘要：现金流量主要是通过现金流量表来揭示的，相对来资产负债表和利润表来说，有些企业可能每月不编制现金流量表，简单来说现金流量表就是反映企业某一特定时期内现金流入、流出及流入净额状况的报表。本文对现金流量表的作用，企业对现金流量表的管理以及运用做出了自己的分析。运用结构分析、比率分析和趋势分析、三方面分别论述了现金流量的分析方法。综合的运用这些分析方法，可以充分解读现金流量表所体现的企业财务信息，发现企业财务管理方面存在的问题，进行科学的财务预测与决策提供正确的依据。

关键词：现金流量；   现金流量表；   管理控制