现金流量表编制方法的研究

现金流量表编制方法的研究
 
摘要：“现金至尊”是近代理财学的1个重要结论。资产的内在价值是其未来现金流量的现值，企业1切问题的最终归结点都是现金问题。因此，作为提供企业1定时期现金流量信息的会计报表——现金流量表，越来越被企业和报表使用者所重视。但是，手工编制现金流量表的工作量非常大，编制过程也10分繁琐，因而越来越多的企业将现金流量表的编制寄希望于会计信息系统，同时现金流量表在会计信息系统环境下究竟如何编制也是财务软件公司必须认真思考的1个问题。本文首先介绍了现金流量表的手工编制方法，分析了它所存在的缺陷及怎样改进；接着详细介绍了几种目前会计信息系统环境下编制现金流量表常用的方法，并对其进行分析比较，归纳出各种方法的优缺点；最后提出了会计信息系统环境下编制现金流量表的建议。

关键词：现金流量表；会计信息系统；编制方法

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. （转载自http://zw.ＮＳＥaＣ.com科教作文网）
 
Keywords: Cash-flow Statement;Accounting Information System; Preparation Methods