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随着市场经济的发展和企业业绩评价理论研究的深入而不断发展,对于投资者和债权人来说,除了当期的盈利能力和偿债能力,从长远角度来看,支撑这些指标的是企业持久的未来发展趋势,也是企业的主要财务信息。而这些财务信息中,现金流量信息的发展和利用是值得我们关注的。在企业发展潜力状况评价指标的构建中引入现金流量信息,对于提高评价指标的真实性和有用性具有重要意义。
With the deepening and continuous development of market economy and enterprise performance evaluation theory, for investors and creditors, in addition to the current profitability and solvency, the long-term support for these indicators in the long run The future development trend, but also the main financial information of the enterprise. Of these financial information, the development and utilization of cash flow information deserve our attention. The introduction of cash flow information in the construction of the evaluation index of the potential of enterprise development is of great significance for improving the authenticity and usefulness of the evaluation index.