企業(yè)現(xiàn)金流綜合分析體系及其在保利地產(chǎn)的應(yīng)用.pdf

1、中國海洋大學(xué)碩士學(xué)位論文企業(yè)現(xiàn)金流綜合分析體系及其在保利地產(chǎn)的應(yīng)用姓名：李慧申請學(xué)位級別：碩士專業(yè)：會計碩士（MPAcc）指導(dǎo)教師：逄詠梅201106AbstractCashflowislikehumanbodybloodinanenterprise.Anenterprisecannotgowellwithoutcashflowinmarketeconomyalsoanenterprise’severydayactivitiesdepe

2、ndoncash.Therefethecashliquidityishighlyimpactonanenterprise’ssurvivaldevelopment.Anenterprisewillberunningwellifithasahealthcashflowcondition.alsoitwouldbeinastrongcompetitivepositionifitisrunningwithgoodcashflow.Howeve

3、rfexampleacompany’saccountingprofitisveryprominentbutcashliquidityalwaysmakesendsmeetwecansaythatthecompanyisindangerofbreakingdownallthetime.Asuccessfulenterpriseshouldhaveastablecashflowmodel–activitiesofbusinessrunnin

4、ginvestmentaretakingafunctionof“bloodrefreshing“throughtheireternalrunningturnoverwhichbring“newblood“fenterprise.Meoverraisingthecashflowisplayingaroleofintermittent“bloodtransfusions“.Sameasthehumanbodytheenterprisemay

5、notcompletelydependonthe“bloodtransfusions“whichareindertosurvival.Themostimptantistopossessgood“bloodrefreshing“functionindertohaveplentyofcashinflows.Therefecompanywillbepossibletorepaydebtspayinterestgofurtherexpansio

6、n.Iftheenterpriseviolatesthebasicsurvivalprincipleitwouldtriggertheissueofcompanyscashflowcrisismakescompanygobankrupt.Meoverascompanieswkwithcashflowunwellthenitdirectlyledtocashshtagetheinsufficientpayment.Finallyitlea

7、dstocashcrisis.Therearelotsofcasessuchlikethat.Howeverstillmanyenterprisesdonotpayenoughattentiononcashflowmanagement.Ftheirunderstingofcashflowmanagementareonlyfocusingonthefinalpreparationofcashflowstatement.Therefestr