现金流量表分析切合点的现实思考

现金流量袁是财务报告的三张基本报表之一，通过现金流量表，可以概括反映经营活动、投资活动和筹资活动对企业现金流入流出的影响。对现金流量表的分析，既要掌握该表的结构及特点，分析其内部构成，又要结合固定付现费用的支付能力、企业资金来源比例和再投资能力进行综合分析，以求全面、客观地评价企业的财务状况和经营业绩．从而帮助投资者与债权人是否进行投资提供决策依据。

Realistic Thinking on the Integration of Cash Flow Statement

Cash flow statement is one of the three basic statements in financial report. It summarizes the influence on the capital inflow and outflow in businesses when doing operation, investment and financing activities. The analysis on the statement should not only grasp its framework and characters of it but make overall analysis on paying capacity of fixed out-of-pocket expenses, the proportion of business capital, source and re-investment capacity to evaluate business＇ financial status and operating performance roundly and objectively and offer investor and creditor the decision basis on whether invest or not.