论文部分内容阅读
现金流是企业生产经营的动力源,拥有稳定的现金是企业维持正常的偿付能力,回避债务风险,保证生产经营经营活动顺利进行的必要条件。现金流量为发现企业经营活动存在的风险,企业生存发展中潜在的投资风险和企业的筹资风险提供了有用的信息。现金流量作为企业价值的驱动因素,以其超越利润指标的优势开始受到人们的关注,并逐渐成为衡量企业盈利能力和未来成长性的主要标准。
Cash flow is the power source of production and operation. Having stable cash is a necessary condition for enterprises to maintain normal solvency, avoid debt risks and ensure smooth operation of production and operation. The cash flow provides useful information for discovering the risks existed in the business activities, potential investment risks in the survival and development of the enterprises and the financing risks of the enterprises. As the driving factor of enterprise value, cash flow began to receive the attention of people with the advantage of exceeding the profit target and gradually became the main standard to measure the profitability and future growth of the enterprise.