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現金流量表編制方法的研究
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現金流量表編制方法的研究
摘要：“現金至尊”是近代理財學(xué)的1個(gè)重要結論。資產(chǎn)的內在價(jià)值是其未來(lái)現金流量的現值，企業(yè)1切問(wèn)題的最終歸結點(diǎn)都是現金問(wèn)題。因此，作為提供企業(yè)1定時(shí)期現金流量信息的會(huì )計報表——現金流量表，越來(lái)越被企業(yè)和報表使用者所重視。但是，手工編制現金流量表的工作量非常大，編制過(guò)程也10分繁瑣，因而越來(lái)越多的企業(yè)將現金流量表的編制寄希望于會(huì )計信息系統，同時(shí)現金流量表在會(huì )計信息系統環(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(gè)問(wèn)題。本文首先介紹了現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(jìn)；接著(zhù)詳細介紹了幾種目前會(huì )計信息系統環(huán)境下編制現金流量表常用的方法，并對其進(jìn)行分析比較，歸納出各種方法的優(yōu)缺點(diǎn)；最后提出了會(huì )計信息系統環(huán)境下編制現金流量表的建議。
關(guān)鍵詞：現金流量表；會(huì )計信息系統；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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