现金流量表在现代企业经营管理中的作用

现金流量表是反映企业一定会计期间内现金和现金等价物流入和流出的会计报表.企业的现金流量表,为报表的使用者提供企业一定会计期间现金和现金等价物流入和流出的财务信息,这对于了解企业获取现金和现金等价物的能力,并据以评价企业的偿债能力和支付能力,预测企业未来的现金流量,作出正确的投资决策,具有重要的作用.

The Effect of the Report Forms of Cash Flow in Modern Business Management

The report forms of cash flow are account forms for reporting statisti cs; they reflect the flow in and out of the cash and the cash equivalent of the enterprise in a period. According to the report forms of cash flow of the enter prise, the administrative personnel of the enterprise can make known of the info rmation of the flow in and out of the cash and the cash equivalent, can make sur e of the ability of the enterprise's gaining cash and cash equivalent, can asses s the debt paying ability and the paying ability, and can play an important role on forcasting the future cash flow of the enterprise and making a correct strat egic decision.