The Research on Importance and Application of Company Cash Flow Statement

被引:0
|
作者
Chen, Xiaoming [1 ]
机构
[1] Qingdao Agr Univ, Econ & Management Sch, Qingdao, Peoples R China
关键词
Cash flow statement; Financial analysis; Financial management; Company investment decision-making;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
This paper, firstly analyzes the significance of cash flow statement. Pointing out that it can grasp enterprise's ability of obtaining cash, and it can fully understand firm's gaining profits capability, and it can have a clear understanding about firm's repaying ability, and it also can better understand firm's payment ability. Secondly, this article discusses cash flow statement application in company management from three aspects. In the first, the application in financial analysis; in the second, the application in financial management; in the third, the application in enterprise investment decision-making. This dissertation indicates that cash flow statement is an indispensable statement in modern company management and plays an important role for information users.
引用
收藏
页码:189 / 194
页数:6
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