现金流量结构

基于企业价值分析收益结构，高质量的收益结构应该具有以下特点：符合企业发展战略、突出核心利润主导地位、和现金流量结构相匹配。

Based on the enterprise value , the income structure should have the following features : conform to the enterprise development strategy , highlight the dominant core profit , and match the cash flow structure .

通过对折现率与现金流量结构间的相互关系的分析，探讨内部收益率的存在性与现金流量模式的关系，给出净现值法与内部收益率法具有一致性的条件；

By analyzing the correlation between discount rate and cash flow model , it studies how cash flow model influences the existence of inner revenue rate , and it also investigates the consistence condition for net present value method and inner revenue rate method .

结合案例，对现金流量的结构和财务比率进行分析，为报表使用者衡量企业的财务状况提供有效的方法。

To analyze the structure of cash flow statement and financial rate based on case study .

实证结果显示每股净现金流量、股权结构、资产流动性等因素和每股现金股利不相关；

Positive analysis shows that net operating cash flow per share , the capital structure , asset fluidity are irrelated to cash dividend per share .

在指标选择方面，本文在考虑了传统财务指标的基础之上，加入了现金流量和股权结构指标，共23个指标作为模型的解释变量，考虑指标更加全面。

Based on the traditional financial indicators , the paper added cash flow and corporate governance indicators . A total of 23 indicators are designed to be the explanatory variables , so the scope of consideration is more comprehensive .

其中选取的特征指标包括偿债能力、营运能力、盈利能力、发展能力、现金流量能力、股权结构、公司治理结构和其他特征共七大类指标。

In the above empirical test , we selected indicators including solvency , operational capacity , profitability , capacity development , cash flow capacity , ownership structure , corporate governance structure and other characteristics of a total of seven categories of indicators .

现金流量信息分析的运用，包括现金流量的结构、偿债能力、收益品质等方面。偿债能力评估及其报告使用中应注意的问题

This paper discusses the application of it mainly from such aspects as the structure of cash flow , solvency and income quality . Issues Concerning Valuation for Solvency

传统的投资项目评价理论中，对项目现金流量的评估和分析未能揭示现金流量构成在结构上的特征，因而难以刻划出项目投资决策的系统性风险所在。

In the traditional theories about the evaluation of project investments , the analysis of cash flow fails to reveal its structural characteristics and therefore fails to illustrate the systemic risk of policy decision in project investments .

现金流量表与其它报表相比更能表现现金流量的规模和结构。

Compared with other report forms , the cash flow form can better present the scale and structure of cash flow .