キャッシュ・フロー計算書の効果

概要

論文の詳細を見る
As of the business year started April 1, in 2000, it became compulsory to prepare cash flow statements and make them public in Japan. This step can be considered as a harmonization with international accounting standards, which is necessary for the Accounting Big Bang. However, mechanisms that cash flow statements possess by nature are far more important than the harmonization. In this paper, the writer states how cash flow statements are introduced in the Japanese accounting system and the mechanism to understand corporate solvency and safety by utilizing cash flow statements. Then, he expresses the importance of foreseeing the financial risks of Japanese companies promptly under the present depression by analyzing cash flow statements for the sake of hedging those risks.
四国大学の論文
2002-12-25