The Study About The Application Of The Cash Profits In The Financial Analysis

At present,cash flow information has been widely valued and used, but has not been used effectively. This thesis is based on the application and development of the information of cash flow in our country and provides a new reference tool of the financial analysis for the enterprise. The new enterprise financial evaluation system based on the "cash profits" is used for the first time in the financial analysis of Huaneng Power International Ltc. and other referring enterprises, and is compared with the traditional financial evaluation system, which points out the merits and shortcomings and puts forward some Suggestions for the future development of Huaneng Power International Ltc.. Through the case analysis of Huaneng Power International Ltc., it reveals that the application of enterprise financial analysis based on cash and cash profit margins of the new enterprise accounting evaluation system has more advantages than traditional system. It can evaluate the quality of the traditional accounting profit better, and evaluate the financial position and operating results more comprehensively, making the analytical results tend to be more effective and reasonable, which has certain practical significance and value to apply theory of cash profits in the financial analysis.