什么是现金流量表分析
所谓现金流量表分析，是指对现金流量表上的有关数据进行比较、分析和研究，从而了解企业的财务状况，发现企业在财务方面存在的问题，预测企业未来的财务状况，为报表使用者科学决策提供依据。比如，现金流量表提供了有关现金流量的数据资料（这是债权人判断企业偿债能力的重要依据），但根据这些数据还不能直接对企业的偿债能力作出评价，因而也不能据此作出决策。报表使用者，应根据自己的需要，运用各种专门的方法，对财务报表提供的数据资料进行进一步加工、整理、分析和研究，从中得出有用的信息，从而为决策提供正确的依据。
无论是企业的经营者还是企业投资者、债权人、政府有关部门以及其他报表使用者，对现金流量表进行分析都具有十分重要的意义。通过现金流量表分析，可以了解企业本期及以前各期现金的流入、流出及结余情况，从而正确评价企业当前及未来的偿债能力和支付能力，发现企业在财务方面存在的问题，正确评价企业当期及以前各期取得的利润的质量，科学地预测企业未来的财务状况，从而为其科学决策提供充分的、有效的依据。
现金流量表分析的内容主要有四个：
① 现金流量的结构分析。
② 现金流量的趋势分析。
③ 偿债能力分析。
④ 支付能力分析。
What is the analysis of cash flow statement
The analysis of cash flow statement, the cash flow statement refers to the relevant data for comparison, analysis and research, in order to understand the financial standing of the enterprise, discover the enterprise in financial problems, predict the future financial situation, for the user to provide the basis for scientific decision-making. For example, the cash flow statement provides information about cash flow data ( this is the creditor judgment debt paying ability important basis ), but according to these data can not be directly on the solvency of enterprises to evaluate, and therefore could not make the decision. The users of financial statements, should according to their own needs, using a variety of specialized methods, on the financial statements provide data for further processing, collation, analysis and research, reach from which useful information, thereby decision-making provide correct basis.
Whether it is the operator of the enterprise or corporate investors, creditors, government departments and other users of financial statements, statement of cash flow analysis is very important. Through analysis of cash flow statement, can understand the current and previous period cash inflow, outflow and balance situation, thus the correct evaluation of enterprises at present and future debt paying ability and payment ability, found the company in financial problems, the correct evaluation of enterprises in the current period and the previous period to obtain profit quality, scientific forecast the future of enterprise financial status, for science decision-making provide sufficient, effective basis.
Analysis of cash flow statement content mainly has four:
Analysis of the structure of cash flow.
Cash flow trend analysis.
The solvency analysis.
Analysis of the ability to pay.