Integrated Analysis of the Statement of Cash Flows

Abstract: Starting with the structural analysis of the statement of cash flows, this paper analyzes the net increase on cash and cash equivalents, cash flows from operating activities, cash flows from investing activities, cash flows from financing activities and the cash flow structure. After that, it makes detailed analysis of cash flows in combination with the balance sheet and the profit statement from various aspects, such as enterprise liquidity, return for shareholders and operating results. Finally, it further analyzes the statement of cash flows from such aspects as the ratio of net cash flow from operating activities to cash for investing activities, fixed investment recovery period, the ratio of cash inflows from financing activities to total assets, etc. in the hope of providing information for future development