关于运用现金流量指标揭示财务造假行为的研究.docxVIP

摘要现金流量表示综合反映企业在一定会计期间内现金流入和流出及增长变动情况的报表。在市场经济条件下，企业的现金流转情况在很大程度上反映了企业的生存能力和发展前景，有助于评价企业的支付能力、偿债能力和运营能力。现代企业之所以非常关注现金流量，是因为它关系到企业的生死存亡，通过对现金流量表的分析可以了解到企业现金流量的构成及发展趋势，为企业决策服务。随着我国上市公司的增多，在证监会在去资本化和去杠杆化和市场经济发展速度放缓的条件和背景下，越来越多的上市公司通过财务造假行为来虚增收入、吸收股东投资等方式进行资本运作，出现资产、利润与现金流运转完全背离的情况。随着上市公司财务造假事件频频曝光，现金流量表越来越受到投资者的重视。很多投资者认为，比起资产负债表、利润表，现金流量表更能全面地反映企业产生现金流量的能力并揭示现金流向所描述的财务本质。关键字：上市公司；投资者；现金流量表；造假 现金流量表概述定义结构作用与意义资产负债表与利润表存在的局限性资产负债表与利润表造假利用现金流量表揭示造假行为AbstractCash flow statement shows a comprehensive reflection of the enterprise in a certain accounting period of cash inflows and outflows and changes in the growth report. In a market economy, enterprises cash flow largely reflects the viability and prospects of the development of enterprises, help to evaluate the ability of enterprises to pay, solvency and operational capabilities. Modern enterprises are very concerned about cash flow, because it is related to the survival of enterprises, through the analysis of the cash flow statement can understand the structure and development trend of corporate cash flow for business decision-making. With the increase of Chinas listed companies in the SFC to the capital and deleveraging economic slowdown and market conditions and backgrounds, an increasing number of listed companies through cash flow statement fraud to inflate revenue, absorption shareholder capital operation, etc., of assets, profits and cash flow running completely contrary appears. As a listed company fraud case frequent exposure, cash flow more and more attention of investors. Many investors believe that, compared to the balance sheet, income statement, cash flow statement more comprehensively reflect the ability of the enterprise to generate cash flow and cash flow to reveal the nature described. And accounting profit as cash flow can also whitewash, manipulation and fraud.1.绪论1.1选题的背景会计信息是一种与各相关利益主体的经济利益密切相关的特殊信息，是评价财产代理人经营责任契约执行情况及结果的重要手段。但是站在投资者的角度分析，会计利润的计算收到各种人为因素的影响，现金流量的计算不受这些因素的影响，在投资分析中，现金流动状况比盈亏状况更为重要。在一个项