摘要
在市场经济条件下,企业的现金流量在很大程度上决定着企业的生存和发展能力。通过对现金流量的分析,人们可以清晰地了解企业的资金周转情况和短期经营风险,评价企业的财务结构和企业偿付债务的能力,判断企业适应外部环境变化对现金收支进行调节的余地及企业持续发展的可能趋势。
Under the market economy, enterprise' s cash flow determines its survival and development ability. By analyzing the cash flow, people can clearly understand enterprise' s capital circulation and short- term management risk, evaluate its financial structure and its ability to repay debts, judge the leeway of its ability to adapt outside environment changes to regulate cash income and expenses and the potential tendency of its sustainable development.
出处
《经济经纬》
北大核心
2003年第4期70-72,共3页
Economic Survey
关键词
现金流量
获现能力
偿债能力
投资能力
支付能力
比率分析
cash flow
ability to get cash
ability to repay debt
ability to invest
ability to pay
rate analysis
