目錄TOC\o"1-3"\u摘要 結(jié)論在如今社會(huì)經(jīng)濟(jì)形勢(shì)的推動(dòng)下，核電設(shè)備行業(yè)的競(jìng)爭(zhēng)也愈發(fā)激烈，為了能讓融發(fā)核電能夠持續(xù)穩(wěn)定的發(fā)展下去，本文從其2018-2022年現(xiàn)金流量的結(jié)構(gòu)、項(xiàng)目、相關(guān)指標(biāo)及其使其現(xiàn)金流量異常的原因這四個(gè)方面進(jìn)行分析。從現(xiàn)金流量的結(jié)構(gòu)上來(lái)看，大致說(shuō)明了融發(fā)核電股份有限公司內(nèi)部資金較為緊張，還款壓力大，依賴借款還款。從項(xiàng)目上來(lái)看，分別對(duì)經(jīng)營(yíng)、投資籌資活動(dòng)分析可以看出，企業(yè)經(jīng)營(yíng)狀況良好程度日趨下降，收入質(zhì)量也越來(lái)越差，財(cái)務(wù)風(fēng)險(xiǎn)增加，償債壓力大。從指標(biāo)值分析，收入水平低，償債壓力大，變現(xiàn)水平低。最后從它近五年的現(xiàn)金凈流量來(lái)看，企業(yè)逐漸步入衰退期，經(jīng)營(yíng)活動(dòng)現(xiàn)金流入基本停滯且投資不斷會(huì)嚴(yán)重影響企業(yè)發(fā)展。經(jīng)過(guò)對(duì)融發(fā)核電現(xiàn)金流量的分析，我們可以在此過(guò)程中發(fā)現(xiàn)企業(yè)存在的突出問(wèn)題，不論是從哪個(gè)方面看，融發(fā)核電的現(xiàn)金流都比較不穩(wěn)定，存在較多問(wèn)題。從而也印證了了解公司的現(xiàn)金狀況，對(duì)知曉公司當(dāng)前狀況，以后的發(fā)展方向和高層需要優(yōu)先考慮的問(wèn)題有幫助。同時(shí)，現(xiàn)金流量表能清晰表明在特定時(shí)期現(xiàn)金的流向，并針對(duì)企業(yè)的實(shí)際經(jīng)營(yíng)情況來(lái)提出相應(yīng)的對(duì)策。此外，在分析的過(guò)程中也存在很多問(wèn)題，比如數(shù)據(jù)的不全面無(wú)法精確的分析、相關(guān)理論依據(jù)查找有一定難度等。綜上所述，現(xiàn)金流量表在企業(yè)財(cái)務(wù)報(bào)告中占據(jù)重要地位，國(guó)內(nèi)外學(xué)者都廣泛關(guān)注其研究和發(fā)展。未來(lái)，在全球經(jīng)濟(jì)的不斷變化中，財(cái)務(wù)報(bào)告制度需要持續(xù)完善，現(xiàn)金流量表的研究也將更加深入、全面和創(chuàng)新，隨著科技的進(jìn)步，大數(shù)據(jù)、人工智能也被廣泛應(yīng)用，現(xiàn)金流量表的分析將更加智能、精準(zhǔn)。26262727參考文獻(xiàn)[1]謝志華,謝昊宇.現(xiàn)金流量表若干理論問(wèn)題的反思[J].財(cái)會(huì)2022(15):14-21.[2]郭小平.企業(yè)現(xiàn)金流量表與財(cái)務(wù)狀況的關(guān)系探析[J].經(jīng)濟(jì)研究導(dǎo)刊,2019(31):11-A14.[3]王志良,張建華,曹斌,等.集團(tuán)型企業(yè)現(xiàn)金流量表多維精益編制研究與實(shí)踐[J].會(huì)計(jì)師,2022(15):143-145.[4]梁田.淺談現(xiàn)金流量表在財(cái)務(wù)風(fēng)險(xiǎn)分析中的應(yīng)用[J].中國(guó)集體經(jīng)濟(jì),2019(17):139-140.[5]蔡海燕.現(xiàn)金流量表在企業(yè)財(cái)務(wù)管理中的地位及應(yīng)用[J].中國(guó)中小企業(yè),2019(8):104-105.[6]楊雪芹.企業(yè)現(xiàn)金流量表分析[J].會(huì)計(jì)師,2021(80).[7]張瑞琪.基于現(xiàn)金流量表的ST企業(yè)財(cái)務(wù)狀況分析[J].營(yíng)銷(xiāo)界,2021(7).[8]劉勝有.淺析現(xiàn)金流量表的分析與運(yùn)用[J].中國(guó)農(nóng)業(yè)會(huì)計(jì),2020,2:12-13.[9]譚碧秀,現(xiàn)金流量表的分析和運(yùn)用[J].中國(guó)管理信息化,2019,22(23):25-27.[10]婁靚靚.李長(zhǎng)福.基于現(xiàn)金流量表的企業(yè)財(cái)務(wù)狀況分析[J].中國(guó)管理信息化,2020,23(7):31-32.[11]朱顯德.現(xiàn)金流量表在企業(yè)財(cái)務(wù)管理中的應(yīng)用[J].財(cái)經(jīng)界(學(xué)術(shù)版),2020(05):175-176.[12]趙國(guó)忠.財(cái)務(wù)報(bào)表分析[M].北京:北京大學(xué)出版社,2002:207-240.[13]楊瑩瑩.現(xiàn)金流量表分析的思考[J].會(huì)計(jì)師,2020,(18):11-12.[14]彭小玲.現(xiàn)金流量表分析在企業(yè)生產(chǎn)中的作用及改進(jìn)[J].中國(guó)市場(chǎng)2020,(27):182-183.[15]郭瑞.淺析現(xiàn)金流量表在國(guó)有企業(yè)財(cái)務(wù)管理中的應(yīng)用[J].中國(guó)商論，2019(20).[16]鄭劍龍.現(xiàn)金流量管理在財(cái)務(wù)管理中的應(yīng)用探究[J].財(cái)會(huì)學(xué)習(xí),2019(20).[17]陳海霞.現(xiàn)金流量表分析在企業(yè)財(cái)務(wù)管理中的應(yīng)用[J].企業(yè)改革與理,2019(11).[18]莫寧,淦登越.高?，F(xiàn)金流量表的重構(gòu)與運(yùn)用關(guān)系[J].中國(guó)總會(huì)計(jì)師,2023(1):142-144.[19]孔令娜.基于現(xiàn)金流量表分析企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)之防范--以CH股份有限公司為例[J].中國(guó)農(nóng)業(yè)會(huì)計(jì),2022(6):45-46.[20]范麗鶯.淺析財(cái)務(wù)分析對(duì)企業(yè)經(jīng)營(yíng)管理的重要性[J]商業(yè)觀察,2022(06):81-84.28283030附錄資產(chǎn)負(fù)債表日期2022年2021年2020年2019年2018年一、資產(chǎn)合計(jì)691,588.30503,901.63572,790.43663,550.68713,576.79流動(dòng)資產(chǎn)合計(jì)451,407.34246,790.49296,436.57360,003.93402,588.79貨幣資金213,025.628,782.347,265.597,162.1618,523.15應(yīng)收票據(jù)及應(yīng)收賬款54,717.0249,504.9881,345.92102,116.00122,393.46應(yīng)收款項(xiàng)融資306.63314.65506.951,019.98--預(yù)付款項(xiàng)3,030.677,799.373,929.353,010.695,683.73其他應(yīng)收款111,921.885,492.465,492.685,631.386,419.76存貨48,793.0554,159.1454,149.17212,895.25220,471.19合同資產(chǎn)16,999.9993,037.23115,650.36其他流動(dòng)資產(chǎn)2,612.4827,700.3228,096.5628,168.4929,097.50非流動(dòng)資產(chǎn)合計(jì)240,180.96257,111.14276,353.85303,546.75310,988.00長(zhǎng)期應(yīng)收款244.38268.22247.74長(zhǎng)期股權(quán)投資18,220.8518,708.2217,177.75其他權(quán)益工具投資250.00250.00250.00250.00--固定資產(chǎn)142,895.93150,988.45167,774.27214,654.26226,465.15在建工程49,637.0849,716.2454,262.0816,900.0317,063.00使用權(quán)資產(chǎn)3,098.603,587.39無(wú)形資產(chǎn)15,605.3516,094.8417,323.8917,849.0418,202.12開(kāi)發(fā)支出長(zhǎng)期待攤費(fèi)用106.85105.86206.2192.44--遞延所得稅資產(chǎn)6,760.965,566.64其他非流動(dòng)資產(chǎn)3,605.3517,660.1519,115.2753,532.7643,193.35二、負(fù)債合計(jì)226,007.87492,687.62475,484.36414,287.91391,708.89流動(dòng)負(fù)債合計(jì)169,414.52475,354.92433,936.63379,203.23318,352.9029293131短期借款6,814.83134,050.88135,230.54141,766.16130,894.73應(yīng)付票據(jù)及應(yīng)付賬款8,196.2917,239.2518,534.0426,456.9128,450.37預(yù)收賬款5,387.2411,975.78合同負(fù)債6,113.533,898.284,759.66應(yīng)付職工薪酬12,736.2416,613.7714,564.6010,804.541,624.36應(yīng)交稅費(fèi)25,397.6735,938.1138,795.2336,138.3820,173.52其他應(yīng)付款97,372.26105,231.4887,579.4830,423.7311,733.63一年內(nèi)到期的非流動(dòng)負(fù)債11,116.25160,875.65133,050.50126,041.42113,500.52其他流動(dòng)負(fù)債1,394.451,507.511,422.592,184.84--非流動(dòng)負(fù)債合計(jì)56,866.3517,332.7041,547.7335,084.6973,355.99長(zhǎng)期借款6,414.18--17,979.84--43,524.26租賃負(fù)債2,761.853,224.28長(zhǎng)期應(yīng)付款14,488.44--7,656.1321,506.4819,050.50預(yù)計(jì)負(fù)債(非流動(dòng))20,626.391,214.813,070.26長(zhǎng)期遞延收益12,575.4912,893.6112,841.5013,578.206,254.08遞延所得稅負(fù)債4,527.15其他非流動(dòng)負(fù)債三、所有者權(quán)益合計(jì)465,580.4211,214.0197,306.07249,262.77321,867.91股本25,355.6825,355.6825,355.6825,355.6825,355.68資本公積490,938.6574,047.7374,047.7374,047.7374,047.73其他綜合收益3.16--2.21--50.38--盈余公積21,187.9921,187.9921,187.9921,187.9921,187.99未分配利潤(rùn)-81,366.48-123,200.53-39,421.35110,211.57178,228.53歸屬于母公司的股東權(quán)益合計(jì)457,130.95-1,726.3081,977.95231,496.71299,349.67少數(shù)股東權(quán)益8,449.4712,940.3115,328.1217,766.0622,518.23利潤(rùn)表日期2022年2021年2020年2019年2018年3030一、營(yíng)業(yè)總收入49,910.3340,829.5844,005.7750,975.84137,966.41其中：營(yíng)業(yè)收入49,910.3340,829.5844,005.7750,975.84137,966.41二、營(yíng)業(yè)總成本73,883.8059,436.9284,986.04102,635.1991,367.91營(yíng)業(yè)成本55,256.1544,835.2350,079.1261,267.1853,424.56稅金及附加1,552.72825.351,224.951,168.841,485.50銷(xiāo)售費(fèi)用1,515.44499.84422.131,174.411,366.92管理費(fèi)用5,516.954,100.895,377.646,079.886,847.47研發(fā)費(fèi)用2,811.072,425.576,957.8810,564.0210,059.13財(cái)務(wù)費(fèi)用7,231.476,750.0320,924.3222,380.8618,184.33加：其他收益327.59435.36795.922,032.694,402.27投資收益170,783.44-254.59-93.91信用減值損失-37,959.67-30,598.03-8,895.92-7,955.36--資產(chǎn)減值損失-8,596.69-34,071.55-87,252.46-8,497.37-10,947.81資產(chǎn)處置收益-41,320.05-272.60625.51-23.810.01三、營(yíng)業(yè)利潤(rùn)59,261.15-83,368.76-135,801.13-66,103.1940,052.97加：營(yíng)業(yè)外收入2,963.7293.1460.0323.74272.89減：營(yíng)業(yè)外支出24,250.003,098.0516,351.752,141.32348.64四、利潤(rùn)總額37,974.86-86,373.66-152,092.84-68,220.7739,977.21減：所得稅費(fèi)用666.28-185.53-7.43610.955,996.39五、凈利潤(rùn)37,308.58-86,188.13-152,085.41-68,831.7233,980.82歸屬于母公司股東的凈利潤(rùn)41,834.06-83,779.19-149,632.92-64,253.1533,558.75少數(shù)股東損益-4,525.47-2,408.95-2,452.49-4,578.57422.07現(xiàn)金流量表日期2022年2021年2020年2019年2018年一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量銷(xiāo)售商品、提供勞務(wù)收到的現(xiàn)金31,442.6434,095.0736,641.4356,719.30107,248.22收到的稅費(fèi)返還0.00155.20--13.23274.15收到的其他與經(jīng)營(yíng)活動(dòng)有關(guān)現(xiàn)金20,341.9811,637.816,817.7514,486.6717,721.26經(jīng)營(yíng)活動(dòng)現(xiàn)金流入小計(jì)51,784.6345,888.0943,459.1871,219.19125,243.63購(gòu)買(mǎi)商品、接收勞務(wù)支付的現(xiàn)金23,211.4421,599.0422,164.4530,850.4444,959.94支付給職工及為職工支付的現(xiàn)金16,900.958,464.346,940.764,307.6917,915.45支付的各種稅費(fèi)4,114.03206.35332.13439.0914,927.69支付的其他與經(jīng)營(yíng)活動(dòng)有關(guān)現(xiàn)金9,460.398,788.627,657.548,418.4014,467.723131經(jīng)營(yíng)活動(dòng)現(xiàn)金流出小計(jì)53,686.8139,058.3537,094.8844,015.6292,270.80經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~-1,902.186,829.746,364.2927,203.5732,972.83二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量金額收回投資收到的現(xiàn)金1,715.70取得投資收益所收到的現(xiàn)金處置固定資產(chǎn)、無(wú)形資產(chǎn)及其他長(zhǎng)期資產(chǎn)收到的現(xiàn)金2,444.175,572.11959.83--0.15收到的其他與投資活動(dòng)相關(guān)的現(xiàn)金投資活動(dòng)現(xiàn)金流入小計(jì)2,444.175,572.112,675.53--0.15購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)及其他長(zhǎng)期資產(chǎn)所支付的現(xiàn)金4,714.755,806.494,836.7010,153.1917,233.97投資所支付的現(xiàn)金--38.645,379.72取得子公司、合營(yíng)聯(lián)營(yíng)企業(yè)及其他營(yíng)業(yè)單位支付的現(xiàn)金凈額