现金流量表及其分析研究毕业论文.doc

本科毕业设计(论文) ( 2015 届) 题目: 现金流量表及其分析研究—以江苏常州腾龙公司为例系别: 会计系专业: 会计学学生姓名: 周斌学号: 11202148 指导教师: 瞿灿鑫职称: 副教授完成时间: 2015 年3月4日成绩: I 现金流量表及其分析研究——以江苏常州腾龙公司为例摘要: 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 II The cash flow statement and analysis research —— changzhou pany in jiangsu province asan example Abstract: The cash flow statement refers to reflect the enterprise for a certain accounting period Operating activities, investment activities, and financing activities affect cash and cash equivalents of accounting main purpose of the preparation of the cash flow statement is to report the user within the enterprise for a certain accounting period provided information about the cash inflows and outflows, reveal the enterprise's solvency and cash enterprise operators and corporate investors, creditors, governmental departments, and other statements, analysis of cash flow statement is of great the cash flow statement analysis, we can understand the current and previous periods enterprises cash inflow, outflow and the balance, so as to correctly appraise enterprise the current and future debt paying ability and the ability to pay, found that enterprises in the financial problems, the correct evaluation of enterprise current and previous periods with the quality of the profits, predict future financial situation scientifically, so as to provide effective basis for the scientific decision. Keywords: the cash flow statement; Enterprise ; Financial conditions ; Optimization measures IV 上海财经大学浙江学院毕业设计( 论文) 正文目录摘要.....................................................................................................................................................