Analysis And use of the cash flow statement开题报告

全文总字数：1089字

1. 研究目的与意义

the cash flow statement helps the financial statements users to understand and appraise the ability of enterprise obtaining cash and cash equivalents. the cash flow statement eventually reflects the cash profitability, the ability to pay and the solvency of an enterprise. but the information on the cash flow statement is a comprehensive and systematic description of an enterprises cash flow history, present situation and the results. it cannot directly meet the needs of the users of financial statements. the users of financial statements also have to use financial analysis methods, according to a specific purpose process the information on the cash flow statement again, then on the basis of mastering enterprise business performance and cash change before, infer and grasp the prospect of enterprise management and the future cash flow information. the cash flow statement analysis goal is to convert the data in the statements to some helpful information to enterprise economic decision-making.

cash flow can provide the current cash inflows, cash outflows and balance situation of enterprise; can reflect the increase or decrease in cash of the enterprise in financial activities, investment activities, and business activities; can evaluate the enterprise present and future debt paying ability correctly; can evaluate the quality of enterprise profit obtained in the current correctly. so the net cash flow it reveals is more objective, more to the point than the net profit that revealed by the income statement. the cash flow information it reflects playa a important role in coordinating the various financial relations and organizing financial activities.

through the cash flow statement, the users of financial statements can understand the influence factors of the cash flow; evaluate the units ability to pay, solvency and turnover; predict the future cash flow of the unites; provide effective basis for decision-making. the cash flow statement gives other accounting statements strong additional information. the cash flow statement is more accurate to balance number. the cash flow statement can easily understand the enterprise repayment ability and capital flows. the cash flow statement is helpful to strengthen the financial management, ensure the rational way of fund.

2. 国内外研究现状分析

as early as in 1862, some british companies have already begun to prepare capital flows.

in 1863, the united states north steel companies prepared "financial trading summary form" is the prototype of the table.

in 1908, william moss kaoer in his accounting textbook proposed the concept of this statement as "where come from where to go statement".

3. 研究的基本内容与计划

This paper will start from the origin of the cash flow statement; describe its development history and current and future prospect, and do a research on some theory questions related to the current cash flow statement content. In addition, it will use normative research methods to analyze the application of cash flow statement in enterprise financial management. At last, I will draw some conclusions and give advice according to the aspects discussed in the paper.

4. 研究创新点

The cash flow statement is helpful to regulate investment risk, cautious forecast future development situation, give full play to its warning role, make the financial statements users make the right decision. By making the cash flow statement, enterprise managers can understand whether the cash of each part of the enterprise reasonable, judge financial status good or bad, predict the future cash flow of the enterprise and the development of the future, so as to scheduling cash reasonably, provide a powerful guarantee to make correct operating, investing and financing decisions.