基于现金流量表的公司财务状况分析

现金流量信息的使用者各不相同,导致对现金流量表披露内容的关注度也不一样。实践中,可从动态角度观察企业现金增减变动的情况,对企业现金流量规模和结构进行分析。通过分析,可以较为明确地判断企业实现的账面收益与其相应的现金流量是否同步,从而进一步预测企业未来发展趋势。基于上述考虑,以国内上市公司某乳业集团为例,对该公司的现金流量表进行初步财务分析,为信息使用者提供分析思路。

The Company's Financial Position Based on Analysis of Cash Flow Statement

Because the cash flow information of users is different,demands for financial information are likely to be inconsistent.In practice,we can observe the circumstances in changes of the enterprise′s cash from a dynamic point of view,which was used to predict the company′s future development trend.Through analysis,we can observe the unrealized gain of enterprise and corresponding cash flow more clearly as to whether it keeps pace or not.Based on the above considerations,we take a domestic listed company for example to analyze the company′s cash flow statement,which can offer a train of thought for the information users.