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Research On Cash Flow Statement & Analysis Index

Posted on:2004-09-15Degree:MasterType:Thesis
Country:ChinaCandidate:Z L PanFull Text:PDF
GTID:2156360122960052Subject:Accounting
Abstract/Summary:PDF Full Text Request
By employing criterial & empirical research, this paper tentatively studies the theory and the empiric example of cash flow statement. This research includes Saspects, namely the basic theory of accounting of cash flow statement, construct index system of cash flow statement, analysis the cash flow statement, empirical analysis about integration situation of cash flow statement of listed companies. By the upper researches, this paper tries to discuss the cash flow statement and index system from the perspective of microscopic and quantitative angle, provide theory support for complete the standards of cash flow statement and analysis of cash flow statement of enterprise. This paper includesS parts:The first part is research and consider of the basic theory of accounting of cash flow statement, we can studies many unclear and variance problems of SFAS No.95 from the perspective of enterprise financial angle, mainly studies the comparison of trisection method between financial literature and SFAS No.95, evaluate the trisection method of SFAS No.95, deal the non-cash transaction, installment buy and sale problem about work shop asset, unclear information reveal, third party financial transaction, consider and improve cash flow statement standard from 6 aspects.The second part is that consider and improve cash flow statement standard from 6 aspects. The 6 aspects are: the base of structure, the definition of operation activity, the main idea of operation activity of cash flow, about income tax, dividend and interest, form of cash flow statement.The third part is construct index system of cash flow statement. First of all, study the principle and theory base of index system of cash flow statement. Secondly, discuss the index system of cash flow statement from 3 aspects.The fourth part is analysis of cash flow. First of all, discuss the factors that can influence the cash flow from the perspective of microscopic and macroscopic angle. Secondly, discuss the operation activity of cash flow that can influence the cash flow from 3 aspects. Thirdly, discuss the invest activity of cash flow from 2 aspects. Finally, discuss the financial activity of cash flow from 4 aspects.The fifth part is an empirical analysis about integration situation of cash flow statement of listed companies. Draw the conclusion from 3 aspects from some listed companies.
Keywords/Search Tags:cash flow, analysis index, cash flow statement
PDF Full Text Request
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