基于可持续发展的发电企业现金流量评价研究

发布时间：2018-01-03 07:04

本文关键词：基于可持续发展的发电企业现金流量评价研究　出处：《华北电力大学》2014年硕士论文　论文类型：学位论文

【摘要】：现金流如同企业的血液，，全面系统地分析评价现金流量对企业和信息使用者都具有重要的现实意义。随着人们对现金在企业发展中地位的认识，现金为王的观念深入人心，与此同时，企业现金流的评价研究尚未成熟，缺乏所公认的指标体系和评价模型，特别是结合行业特点和可持续发展对现金流量研究比较少，为此论文对该领域进行深一步的研究。论文从可持续发展的角度对发电行业的现金流量状况进行研究，基于企业可持续发展和可持续发展财务论的观点，提出了火力发电企业可持续发展的定义，分析了影响企业可持续发展的四个因素与现金流的关系，在此基础上，以现金流量表为主要数据源构建了基于可持续发展的现金流评价基本模型；选取了45家发电上市企业2011年和2012年的平均数据作为样本，应用上述构建模型，并根据模型的状态参数进行分类统计，对上市发电企业总的现金流状况进行分析评价。结果表明:我国上市火力发电企业经营活动现金流整体情况良好，大部分发电企业具有较好的经营活动产生现金增量的能力；经营活动和筹资活动现金流对企业整体现金流贡献比较大，而对外投资活动现金流对企业整体现金流贡献比较小。
[Abstract]:Cash flow is the blood of the enterprise, comprehensive and systematic analysis and evaluation of cash flow has important practical significance for enterprises and information users. With the understanding of the status of cash in the development of enterprises, cash is king concept at the same time, the evaluation of enterprise cash flow is not yet mature, index system and evaluation model of the lack of recognized in particular, combined with the characteristics of the industry and sustainable development in the study of the cash flow is relatively small, this paper carry on the further research in this field.
The research on the status of cash flow of power industry from the angle of sustainable development, the sustainable development of enterprises and the view of sustainable development based on the theory of financial, put forward the definition of sustainable development of thermal power enterprises, analyzes the four factors and the cash flow affects the sustainable development of enterprises, on this basis, the cash flow statement is the main the data source to construct the evaluation model of sustainable development based on the cash flow; the average data of 45 Power Listed Companies in 2011 and 2012 as samples, using the above model, and according to the state parameters of the model to classify statistics, analysis and evaluation of listed power companies total cash flow.
The results show that the business activities of listed thermal power enterprise cash flow in China the overall situation is good, most of the ability of power generation enterprises with good business activities generated cash increment; business activities and financing activities, cash flow to the enterprise overall cash flow is relatively large, and the foreign investment activities cash flows to the whole enterprise cash flow is relatively small.

【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.71;F426.61

【相似文献】