CAJ | 학술논문

对财务报表进行分析评价时,以往我们常常采用单一的财务比率分析的方法,简单对照并不能很好地说明问题。因此,在财务分析时很有必要引入现金流量表分析来作为财务分析的补充,以便更加确切地反映企业的财务状况和经营成果。本文试对此问题谈自己的一些看法。
대재무보표진행분석평개시,이왕아문상상채용단일적재무비솔분석적방법,간단대조병불능흔호지설명문제。인차,재재무분석시흔유필요인입현금류량표분석래작위재무분석적보충,이편경가학절지반영기업적재무상황화경영성과。본문시대차문제담자기적일사간법。
In the past we often use a single financial ratios analysis method when we evaluate and analysis financial statements.However,the simple contrast cannot give good explanation.Therefore,it is necessary to introduce a cash flow statement analysis for the financial analysis for a more accurate reflection of the company＇s financial position and operating yields.We tried to discuss views on this issue.