An Empirical Study Of The Effectiveness Of The Listed Company's Cash Flow Problem

This article studies the effectiveness analysis of the cash flow in China's listed companies'operational activities by applying concrete evidences. By analyzing the cash flow sheets of China's listed companies for a period of five years between 2000 and 2004, this article wishes to summarize and analyze the effectiveness of the cash flow from the operational activities of China's listed companies that are now under different profit levels, as well as to provide a more objective method, which helps to make accurate judgment on financial information.The study indicates that the effectiveness of the cash flow from the operational activities in most of China's listed companies is now in good situation, which means the cash flow from the operational activities of these companies is in effective situation, and the profit-making power and the effectiveness of the enterprises'operational activities is fairly and positively related. The writer wishes the massive information users in their practices could apply the effectiveness formula for cash flow from the operational activities as raised by this article.