现金流量表与上市公司收益质量分析.pdfVIP

I 现金流量表，上市公司，收益质量 关键词： 市公司收益质量的影响。 上质量指标体系，分析现金流量表与上市公司收益质量的关系，研究现金流量表对 益现金流量表的历史演进及重要作用为出发点，结合上市公司收本文以 策划方案。 供的能力，使投资者和领导者更加直观地了解企业经营状况，为企业未来的发展提 化把握公司的生存能力、发展能力和适应市场变 助我们获得更加真实的收益质量， 帮可以金流量净增加额等数据，有助于我们分析公司的变现能力和支付能力，进而 现现金流量表中经营活动、投资活动和筹资活动所产生的现金收支活动，以及 观。 客为基础，被操纵的可能性小，因此现金流量表提供的信息就更为”收付实现制“ 以现金流量表是而 负面影响，使人们对财务信息质量要求越来越高。了一些会造成 社财务信息失真给但某些企业 数据，也可以指企业实际获得的收入和利得。益的收 露既可以指企业会计报表中披它 收益信息是财务信息的一个重要组成部分，情况。 量现金流量表是我国企业会计报表之一，它提供企业在一定会计期间的现金流 摘要 现金流量表与上市公司收益质量分析 现金流量表与上市公司收益质量分析 Abstract The cash flow statement is business accounting report in our country. It provides the enterprise cash flow situation in certain fiscal period. The income information is a financial information important component, it already may refer to the income data which business accounting in thereport formdisclosed that may also refer to theincome which and the advantage the enterprise obtains actually. But certain business finance information distorted to the society has had some negative influences, caused thepeople to be getting higher and higher to the financial information quality requirement. But the cash flow statement is “cash basis” as a foundation, the possibility which operates is been small, thereforethecash flow statement provides theinformation is moreobjective. Cash flow statement of business activities, investment activities and fund-raising activities by the cash balance of payments, and cash flow net increase data etc, our analysis will help the companys liquidity and ability to pay and then can help us get more real earnings quality, grasp the companys viability, development capacity and the ability to adapt to changes in the market so that investors and leaders of more intuitive understanding of business conditions for ent