| 企业现金流量影响因素剖析 |
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| 引用本文： | 邹伶,姜爱辉.企业现金流量影响因素剖析[J].湖南工程学院学报(社会科学版),2005,15(2):12-13. |
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| 作者姓名： | 邹伶 姜爱辉 |
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| 作者单位： | 湖南工程学院,经济管理系,湖南,湘潭,411104;湖南工程学院,经济管理系,湖南,湘潭,411104 |
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| 摘 要： | 以收付实现制为基础的现金流量信息能够全面、真实地反映企业财务状况及未来获取现金和现金等价物的能力,深受会计信息使用者的青睐。影响现金流量的因素是多重的,有来自于企业内部的因素,也有来自于外部的因素。作为信息源的企业应认真剖析影响现金流量的因素,努力达到现金流量最优化、最大化。
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| 关 键 词： | 现金流量 经营策略 投资决策 财务政策 会计政策 经营环境 |
| 文章编号： | 1671-1181(2005)02-0012-02 |
| 修稿时间： | 2004年12月7日 |
Factors that Affecting Business Cash Flows |
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| ZOU LIng,JIANG Ai-hui.Factors that Affecting Business Cash Flows[J].Journal of Hunan Institute of Engineering(Social Science Edition),2005,15(2):12-13. |
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| Authors: | ZOU LIng JIANG Ai-hui |
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| Abstract: | The information of cash flows on cash basis can present the financial position and the ability to acquire cash and cash equivalent for businesses completely and truly. A great deal of importance is attached to it by the users of accounting information. The factors affecting cash flows are multiple: some of them result from the inner factors of businesses and some come from the outside factors of businesses. As a source of information, businesses must analyze the factors affecting cash flows carefully so as to make cash flow optimized and maximized. |
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| Keywords: | cash flow operating decisions investment decisions financial decisions accounting decisions operating environment |
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