经营现金流量

在此基础上，结合将净利润调节为经营活动的现金流量的过程，提出了以经营现金流量为计算出发点的修正自由现金流量模型，并给出计算实例。

On this basis work , the paper analyses the process of adjusting net accounting profit to operating cash flow and suggests the adjusted FCF model computing from operating cash flow .

ST类上市公司的经营现金流量对公司的财务失败具有较好的预警功能。

Third , the operating cash flows of the ST companies have good forecasting function towards the defeated finance .

经营现金流量与财务杠杆之间呈显著正相关关系。影响我国上市公司债务融资的主要因素依次为企业成长性、ROE和经营现金流。

The main influence factors of debt financing are Growth Rate , ROE and Cash flow from operating activities .

经营现金流量资产收益率（CFOA）在私有化后的三年内与私有化前一年相比均没有显著差异，即使在ROA显著提高的第一年。

But the ROA of the third year and the average annual after privatization has no significant difference compared with the previous year .

上市公司经营现金流量浅析

Analysis on Cash Flow of Listed companies

净资产收益率、每股经营现金流量与股票价格负相关通过t检验。

Net assets returns ratio , the amount of cash flow per share have a negative correlation with the stock price and it pass through T test .

另外，上市公司不能忽略技术性防范措施，如适度负债、加强经营现金流量管理和财务信用管理等。

Besides , the listed companies should not neglect the technical measures , such as the optimal debt and strengthening the management of current flow and financial credit .

这表明，公司的增长机会越高，投资者在评价公司投资价值时，对会计盈余、经营现金流量和应计项目的利用程度越低。

It indicates that the higher the investment opportunities are , the less accounting earnings , CFO and accruals are used by investors when they evaluate the value of a company .

每股经营现金流量对股票价格的解释能力很弱，但却呈现稳定上升的趋势，表明将现金流量表纳入财务报告范围进行公布对投资者是有益的。

The cash flow from operating activities per share could barely explain the share price , but the value correlation appears a rising trend , so the statement of cash flow could help the investor .

本文在会计收益、现金流量与股价的相关性上采用两个时窗进行对比分析，结果发现会计收益、现金流量具有价值相关性，经营现金流量具有增量的价值相关性。

In this paper , a correlation analysis is made between accounting earnings , cash flow and stock price with two windows . The result shows that is a correlation between them , and operation cash flow has incremental information content .

财务管理（FinancialManagement）是在一定的整体目标下，关于资产的购置（投资），资本的融通（筹资）和经营中现金流量（营运资金），以及利润分配的管理。

Financial Management ( Financial Management ) is the overall goal , on the purchase of assets ( investment ), capital facilities ( financing ) and operating cash flow ( working capital ), as well as the distribution of profits .

从两者的匹配关系看，全国会计专业技术资格考试辅导教材《财务管理》一书中的经营现金净流量（NCF）计量公式有欠妥当。

From their relationship , the author found that the calculating formula of net cash flow ( NCF ) in the book named Financial Management for national accounting qualification test is inappropriate .

现金流量表&经营活动现金流量编制方法

Cash flow table & preparing method of cash flow from operating activities

利润有两个构成部分&应计利润和经营活动现金流量。

Profit is consisted of two parts : accruals and operating cash flows .

解读上市公司的经营活动现金流量

Analysis on Operating Cash Flow of Quote Companies

既反映从净利润中获得的经营活动现金流量和净流量，又反映与净利润无关的经营活动现金流量和净流量；

Meanwhile , it can express the operating activities cash flows outlying with net profit .

法人控股公司与国家控股公司的经营活动现金流量并无显著差异；

There is no significantly different operating cash flow between these two types of firms .

棋盘式经营活动现金流量表的电算化研究

A Study on the Computerization of the Chessboard Pattern Operating Activities of the Cash Flow Statement

论灵敏度分析方法在预测项目经营现金净流量中的运用

On the Application of Sensitivity Analysis to Net Cash Flow from Operating Activities in Project Appraisal

同时，企业应当披露将净利润调节为经营活动现金流量的信息。

Simultaneously , the enterprise shall disclose the information of net profit adjusted as cash flow of business operations ;

上市公司的盈利质量分析，联系经营活动现金流量，考察营业利润是否有足够的货币资金保证；

The second is the quality analysis which examines whether there is enough money guarantee as far as the cash flow is concerned .

现金流量表间接法部分的主要编制特色是将净利润调节为经营活动现金流量。

Under the indirect approach of statement of cash flows , adjusting net income to determine cash flows from operating activities is the main character .

在建立商业银行授信管理决策模型之后，本文继续探讨了利用灰色理论模型预测企业年经营现金净流量的方法。并以实际数据对本文所建模型进行了实例分析。

Finally , this paper discusses the methods of predicting operating cash using gray theory and gives a test to the model that establishing in this paper .

流动资产质量的周转性可以通过对流动资产周转率、存货周转率、应收账款周转率、经营活动现金流量与营业利润比指标分析来进行评价。

The efficiency of the current assets quality can flow through asset turnover , inventory turnover , accounts receivable turnover and operating cash flow and operating profit ratio .

文章简要讨论了企业偿债能力分析，认为引入公允价值计量后，以经营活动现金流量分析企业偿债能力是一种十分稳健的偿债能力分析方法。

This paper briefly discusses enterprise debt-payment capability analysis , considering that after bringing in fair value measurement , it is a kind of dovish analysis way of debt-payment ability .

为此，从可靠性、充足性、盈利性及稳定性等4个方面对上市公司经营活动现金流量进行简要分析，为信息使用者提供帮助。

Therefore , a simplified analysis is conducted on reliability , sufficiency , profitability , stability of cash flow of business activities of listed companies in order to help the users .

通过观测总资产现金流量率、每股经营现金净流量等现金流量指标的变化，可以为改进企业组织效率指明方向。

It is beneficial to improve enterprise organizational efficiency by observing the fluctuations of cash flow rate of total assets , and cash flow index like net cash flow of per share .

通过实证方法得出结论：大股东占款对上市公司盈利能力、偿债能力和经营活动现金流量产生了消极的影响。

Through empirical research methods , the study draws a conclusion that the majority shareholders of listed companies capital occupying has negative impact to profit ability 、 repayment capability and operating cash flow .

上市公司关联方关系及其交易对经营活动现金流量的影响系统理论研究并不多，笔者在此基础了提出自己的观点与建议。

Proposal of the listed company and trade relations with business activities , cash flow of the system theory research is not on that basis , the writer have put forward his proposals .

企业集团税后利润的优化问题论税利分流、税后承包净利+利息+折旧抑或净利+税后利息+折旧？&对会计资格考试辅导教材中经营现金净流量计量方法的商榷

" Net Profit + Interest + Depreciation " or " Net Profit + Interest after Texes + Depreciation "? & Discussion on the Measurement Method of Cash Flow in guidance books for Accounting Qualification Test