三大现金流量的走向对企业经营体质的影响

摘  要

本文主要介绍了现金流量表中的三大现金流量的定义及其相互关系，现金流量的处理的成功与否非常重要，总量相同的现金流量，在经营活动，投资活动，筹资活动之间分布的不同，以及企业处理三者关系的方式不同，对三者不同时期特点的认识不同，都会导致企业不同的财务状况。根据以上观点，论述了三者在各个生命周期固有的特点及相互关系对企业经营体质的影响。并结合台湾歌林公司三大现金流量的失衡案例，美国微软公司精准的把握现金流量生命周期的案例，通用汽车公司投资活动现金流量出现净流入案例，台积电公司与力晶公司现金流量的正负循环的比较案例，揭示三大现金流量相互关系的重要性，证明企业在生产经营过程中，只有三大现金流量在企业的运作过程中进退有序和循序渐进的流动，企业按照其各个生命周期的特点进行现金决策和管理，才能在稳步增长的情况下永续发展。
关键词：营业现金流量  投资现金流量  融资现金流量  三大现金流量生命周期
三大现金流量相互关系 
ABSTRACT
  This paper introduces the three major cash flow statement in the definition of cash flow and their relationship, the cash flow of the success of the treatment is very important, the same total cash flow in operating activities, investment activities, between the distribution of fund-raising activities different, as well as dealing with the relationship between enterprises in different ways, different times of the three characteristics of different companies will result in a different financial situation. Based on the above point of view, discusses the life cycle in all three inherent characteristics and the relationship between the constitution of the impact of business operations. Combined with Taiwan Kolin Company cash flow imbalance between the three cases, the United States, Microsoft accurate grasp of the cash flow of the life cycle of the case, General Motors investment activity resulting in a net inflow of cash flow case, Taiwan Semiconductor Manufacturing Corporation and Powerchip company's cash flow Comparison of positive and negative cycle of the case, the three major cash flow reveals the importance of the relationship between that process in the production and operation, only the three major cash flow in the course of the operation of enterprises and the gradual advance and retreat in an orderly flow of business in accordance with its various life cycle characteristics of the decision-making and management of cash to a steady increase in the case of sustainable development.
Key words:operating cash flow  investment cash flow  raising cash flow  cash flow of the life cycle of three  the relationship between the three major cash flow

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】