譯文（字?jǐn)?shù) 3463）：

淺議現(xiàn)金流量表在企業(yè)財務(wù)管理中的應(yīng)用

摘要：在目前企業(yè)的財務(wù)管理中，現(xiàn)金流量表的重要性日益顯現(xiàn)，而如何把現(xiàn)金流量與財務(wù)管理的相關(guān)指標(biāo)結(jié)合，全面評價企業(yè)的財務(wù)狀況和經(jīng)營成果更為重要，這有助于企業(yè)決策層、投資者和債權(quán)人正確認(rèn)識企業(yè)的財務(wù)狀況，在加強(qiáng)企業(yè)財務(wù)管理的同時作出明智的決策。當(dāng)然，最大限度地提高資金利潤率已成為企業(yè)財務(wù)管理的核心內(nèi)容。 

關(guān)鍵詞：現(xiàn)金流量表；重要性；影響；財務(wù)管理；指標(biāo)分析 

現(xiàn)金流量表是反映企業(yè)在一定會計期間現(xiàn)金和現(xiàn)金等價物流入和流出的報表，是反映企業(yè)一定期間的經(jīng)營活動、投資活動、籌資活動的動態(tài)財務(wù)報表。它能真實體現(xiàn)企業(yè)的獲利能力、償債能力、支付能力和盈利能力。而通過編制現(xiàn)金流量表所反映的現(xiàn)金流量信息在協(xié)調(diào)各種財務(wù)關(guān)系、組織財務(wù)活動等方面起著重要作用，加強(qiáng)對現(xiàn)金流量的管理，及時掌握現(xiàn)金流量信息，最大限度地提高資金利潤率已成為企業(yè)財務(wù)管理的核心內(nèi)容。 

外文原文（字符數(shù) 10834）：

外文出處 TangYanLi. On the cash flow statement in the application of corporate financial management[J]. Economic Research Guide, 2011,19:92-93.

On the cash flow statement in the application of corporate financial management

Abstract: In the current corporate financial management, have increasingly shown the importance of cash flow, and how to cash flow and financial management with relevant indicators, a comprehensive evaluation of the financial position and operating results are more important, which helps businesses decision-makers, investors and creditors a correct understanding of the financial situation, to strengthen financial management in making informed decisions, while of course, to maximize financial profit has become the core of corporate financial management. 

Keywords: cash flow statement;importance;influence;financial management;index analysis