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Evaluate An Enterprise Through Its Cash Flow Statement

Posted on:2005-12-05Degree:MasterType:Thesis
Country:ChinaCandidate:Y H ZhangFull Text:PDF
Abstract/Summary:PDF Full Text Request
People tend to believe that cash flow is useful even very important information. The current thesis aims at evaluating an enterprise via qualitative and quantitative method from the establishment and constitution of the cash flow statement of China, from which most data in the current thesis is adopted. The train of thought for this thesis is: Detailed introduction of the establishment, the constitution of the current cash flow statement of China is adopted to expatiate the increment information carried on the cash flow statement. This has specially provided adequate and evident information for an enterprise. Thus comments and evaluation is made about an enterprise qualitatively and quantitatively by way of distillation of these data. Quantitative evaluation stresses an enterprise's past and present situations. This part is based on analyzing the influence upon the value of an enterprise from the making of the cash flow statement, from which index can be drawn to evaluate the value of an enterprise. Qualitative evaluation emphasizes the prediction of the cash flow of an enterprise in the future via regression analysis so that prediction can be made about the free cash flow of an enterprise. So, evaluation of an enterprise can be ascertained through reasonable rate of depreciation.
Keywords/Search Tags:Cash flow statement, Free cash flow, Discounting cash flow method, Regression analysis
PDF Full Text Request
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