[1]邵红云.基于财务控制的现金流量比率分析[J].西安建筑科技大学学报(社会科学版),2013,32(04):47-50.
　SHAO Hong-yun.An Analysis on the Cash Flow Ratio Based on the Financial Control[J].Journal of Xi’an University of Architecture & Technology(Social Science Edition),2013,32(04):47-50.
点击复制

基于财务控制的现金流量比率分析()

分享到：

西安建筑科技大学学报（社会科学版）[ISSN:1008-7192/CN:61-1330/C]

摘要:: 现金流量比率分析是企业现金管理的重要工具,它可以评估现金的利用效率和未来的潜力,可以帮助企业准确地了解过去的营运状况,并科学地预测和规划未来企业的经济活动?在传统的现金流比率分析之外,分析经营活动中现金流量比率?现金债务率?现金周转周期等九个方面的比率指标具有重要作用;在管理实践中企业应设置一个专门的监管现金的机构;在现金比率分析中应多使用平均数等动态的数据和有良好依据的预计数据;在财务软件中应创建现金流量的分析模块等,为及时?准确的控制现金流提供技术支撑?

Abstract:: The cash flow ratio analysis,one of the important tools in the cash management of enterprises,can evaluate the cash utilization efficiency and the potential of the future.It helps enterprises to accurately understand the performance of the past,and scientifically forecast and plan for the future economic activities.Apart from the traditional ratio analysis of cash flow,this paper puts forward the analysis in nine ratio indicators like the cash flow ratios in operating activities,the cash debt ratios,the cash flow cycle,etc..The paper suggests that enterprises should set up an institution to supervise the case management,the dynamic data of averages and the good predicted data should be employed in the case flow analysis,and that a model of financial Apps should be established to analyze case flow in order to provide a technical support for the precise control of case flow without any delay.

[1]郭艳.现金流量表的分析方法与分析误区[J].现代审计与经济,2010(2):36-37.

[2]杨勇.浅谈基于现金流量的企业财务危机管理[J].市场周刊:理论研究,2011(1):64-66.

[3]李秉真.利用现金流量表分析企业财务状况[J].财会研究,2011(18):29-31.

[4]李亚萍.正确把握现金流量表防范企业财务风险[J].市场周刊:理论研究,2011(1):62-63.

更新日期/Last Update: 2015-09-11