現(xiàn)金流量表編制方法的研究
畢業(yè)論文
現(xiàn)金流量表編制方法的研究
摘要:“現(xiàn)金至尊”是近代理財學(xué)的1個重要結(jié)論。資產(chǎn)的內(nèi)在價值是其未來現(xiàn)金流量的現(xiàn)值,企業(yè)1切問題的最終歸結(jié)點都是現(xiàn)金問題。因此,作為提供企業(yè)1定時期現(xiàn)金流量信息的會計報表——現(xiàn)金流量表,越來越被企業(yè)和報表使用者所重視。但是,手工編制現(xiàn)金流量表的工作量非常大,編制過程也10分繁瑣,因而越來越多的企業(yè)將現(xiàn)金流量表的編制寄希望于會計信息系統(tǒng),同時現(xiàn)金流量表在會計信息系統(tǒng)環(huán)境下究竟如何編制也是財務(wù)軟件公司必須認真思考的1個問題。本文首先介紹了現(xiàn)金流量表的手工編制方法,分析了它所存在的`缺陷及怎樣改進;接著詳細介紹了幾種目前會計信息系統(tǒng)環(huán)境下編制現(xiàn)金流量表常用的方法,并對其進行分析比較,歸納出各種方法的優(yōu)缺點;最后提出了會計信息系統(tǒng)環(huán)境下編制現(xiàn)金流量表的建議。
關(guān)鍵詞:現(xiàn)金流量表;會計信息系統(tǒng);編制方法
A Study on the Preparation Method of Cash-flow Statement
Abstract: "Cash is King" is an important conclusion from the modern chrematistics . Assert’s intrinsic value is the future cash-flows’ value. All the problems of enterprises would become cash problem eventually. Therefore, cash-flow statement, the accounting statement which provide the cash-flow information in a certain period to enterprises, more and more important to the enterprises and accounting statement users. However, the manual preparation of the cash-flow statement need large workload, the preparation process also very tedious, more and more enterprises hope prepare the cash-flow statement with accounting information systems. Meanwhile, financial software companies must take seriously considerition of how to prepare the cash-flow statement with accounting information systems. This thesis first introduces the manual preparation methods, analyzes its defect and how to improved. Then, introduces several preparation methods with accounting information systems, analysed,compared and summed up the advantages, disadvantages and applicability of various methods. Finally, proposed some suggestions to the method with accounting information system.
Keywords: Cash-flow Statement;Accounting Information System; Preparation Methods
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