2011•Journal of Hubei Financial and Economic CollegeRequires access

On the Role of Cash Flow Statement for Financial Analysis

Xueying Lu

Abstract

In the past we often use a single financial ratios analysis method when we evaluate and analysis financial statements.However,the simple contrast cannot give good explanation.Therefore,it is necessary to introduce a cash flow statement analysis for the financial analysis for a more accurate reflection of the company's financial position and operating yields.We tried to discuss views on this issue.

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Key concepts: Financial statement analysis, Cash flow statement, Statement of changes in financial position, Financial analysis, Cash flow, Statement (logic), Position (finance), Financial statement