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唐 山 学 院 毕 业 论 文 论文题目：收益与现金流量关系的研究 系 别： 工商管理系 班 级： 10会计电算化（）Study on the relationship between earnings and cash flow Abstract The Value relevance of earnings and cash flow problems has been praised by the theoretical circle and practice circle pay close attention to. In general, under the accrual basis net income than cash flow better reflect the enterprises business performance. But the cash flow index on the basis of cash accounting method, and is provided by third parties - bank original documents and related data, therefore generally believed that the real value of cash flow index is higher. Thus caused the contradiction between the analysis of the enterprise performance data: one side is can well reflect the enterprise business performance, it is easy to be manipulated in net profit; Although the other party is not easy to be manipulated, but reflect the operating performance of listed companies cash flow indicator of ability are relatively weak. This paper mainly adopts the theory analysis, has carried on the comprehensive comparison and analysis to the two, found that most of Chinas listed companies exist the following problems: in the earnings and cash flow in the enterprise the management process is a clear difference, but both are inevitable, the relationship between the two overlapping promote each other, be short of one cannot. Therefore, the system and accurate comparison, evaluation of the relationship between net income and cash flow, improve the management of listed companies has great significance Key words： earning；cash flow；relation；difference 目 录 1 引言 1 2 收益的理论基础 2 2.1收益的发展史 2 2.2收益的特征 2 3 现金流量的理论基础 4 3.1现金流量的内涵 4 3.2现金流量的作用 5 4 收益与现金流量的关系分析 6 4.1收益与现金流量的差异 6 4.2收益与现金流量的相关性 7 5 结论 9 谢辞 10 参考文献 11 1引言 理论界和实务界长期以来都存在着这样的争论，那就是收益和现金流量的关系问题。对于二者的关系，国内外学者一直以来都没能统一。近些年来，国内外众多学者及相关专业人士均采用实证研究的方法对收益和现金流量的相关性（关系）进行了分析研究，但是并没有取得一致的结论， 其主要原因是实证研究选取的样本时间跨度、研究现金流量的指标、各国证券市场的投资环境、实证研究方法等重要因素存在着差异。