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本科毕业设计（论文）(2015届)题目：现金流量表及其分析研究—以江苏常州腾龙公司为例系别：会计系专业：会计学学生姓名：周斌学号：11202148指导教师：瞿灿鑫职称：副教授完成时间：2015年3月4日成绩：I现金流量表及其分析研究——以江苏常州腾龙公司为例摘要：现金流量表是指反映企业在一定会计期间经营活动、投资活动和筹资活动对现金及现金等价物产生影响的会计报表。编制现金流量表的主要目的是为报表使用者提供企业在一定会计期间内现金流入和流出的有关信息，揭示企业的偿债能力和变现能力。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有效的依据。关键词：现金流量表；企业；财务状况；优化措施IIThecashflowstatementandanalysisresearch——changzhoutenglongcompanyinjiangsuprovinceasanexampleAbstract:ThecashflowstatementreferstoreflecttheenterpriseforacertainaccountingperiodOperatingactivities,investmentactivities,andfinancingactivitiesaffectcashandcashequivalentsofaccountingstatements.Themainpurposeofthepreparationofthecashflowstatementistoreporttheuserwithintheenterpriseforacertainaccountingperiodprovidedinformationaboutthecashinflowsandoutflows,revealtheenterprise'ssolvencyandcashability.Bothenterpriseoperatorsandcorporateinvestors,creditors,governmentaldepartments,andotherstatements,analysisofcashflowstatementisofgreatsignificance.Throughthecashflowstatementanalysis,wecanunderstandthecurrentandpreviousperiodsenterprisescashinflow,outflowandthebalance,soastocorrectlyappraiseenterprisethecurrentandfuturedebtpayingabilityandtheabilitytopay,foundthatenterprisesinthefinancialproblems,thecorrectevaluationofenterprisecurrentandpreviousperiodswiththequalityoftheprofits,predictfuturefinancialsituationscientifically,soastoprovideeffectivebasisforthescientificdecision.Keywords:thecashflowstatement;Enterprise;Financialconditions;OptimizationmeasuresIV上海财经大学浙江学院毕业设计(论文)正文目录摘要..................................................................................................................................................IAbstract............................................................................................................................................II目录............................................................................................................................................IV前言..................................................................................................................................................1一、现金流量表的概念及其内容...................................................................................................2（一）现金流量表的概念.....................................................................................................21.现金流量表的概念......................................................................................................22.现金流量表中“现金等价物”的概念......................................................................2（二）现金流量表的结构.....................................................................................................21.分析企业经营方面的信息..........................................................................................32.分析企业投资方面的信息..........................................................................................33.分析企业筹资方面的信息..........................................................................................3（三）现金流量表常用的分析方法.....................................................................................41.趋势分析法..................................................................................................................42.结构分析法..................................................................................................................43.指标分析法..................................................................................................................4（四）现金流量表的应用意义.............................................................................................5二、案例分析...................................................................................................................................6（一）常州腾龙汽车零部件股份有限公司背景介绍.........................................................6（二）现金流量表中存在问题的财务分析.........................................................................61.经营活动现金净流量负增长......................................................................................62.偿还债务能力较差......................................................................................................83.总比重中经营活动现金流入量太低.........................................................................94.货币资金没有充分利用............................................................................................115.投资活动的现金流入比率太低................................................................................11三、解决对策.................................................................................................................................12（一）加强企业的经营活动管理.......................................................................................12V1.确定企业主营业务....................................................................................................122.加强企业对职工薪酬和其他现金净流量的控制....................................................12（二）提高企业的偿债能力.................................................................................