| 现金流量信息在财务分析中的作用 |
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| 引用本文： | 张文霞. 现金流量信息在财务分析中的作用[J]. 郑州航空工业管理学院学报(管理科学版), 2000, 18(2): 52-54,62 |
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| 作者姓名： | 张文霞 |
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| 作者单位： | |
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| 摘 要： | 现行财务分析主要是利用资产负债表和损益表对企业偿债能力和盈利能力进行分析。作者认为,现金流量信息更有助于提高财务分析的准确度,并具体探讨了如休利用现金流量信息对当前财务分析进行完善和补充。
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| 关 键 词： | 企业财务分析 现金流量 偿债能力 盈利能力 |
| 文章编号： | 1007-9734(2000)02-0052-03 |
Cash Flow Information in Financial Analysis |
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| Zhang Wenxia. Cash Flow Information in Financial Analysis[J]. Journal of Zhengzhou Institute of Aeronautical Industry Management, 2000, 18(2): 52-54,62 |
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| Authors: | Zhang Wenxia |
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| Affiliation: | Zhang Wenxia |
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| Abstract: | Balance sheet and income statement are used mainly in current financial analysis about business debt-paying and earning abilities.The paper holds that the information of cash flow can improve the accuracy of financial analysis and therefore discusses in detail how it is used to better financial analysis. |
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| Keywords: | debt-paying ability earning ability |
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