收益与现金流量关系的研究会计毕业论文.doc

PAGE 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（3）班 姓 名 学 号： 指 导 教 师： 2013年6月 收益与现金流量的关系研究 摘 要 收益与现金流量的价值相关性问题一直备受理论界和实务界关注。一般来说,权责发生制下的净利润能比现金流量更好地反映企业的经营业绩。然而现金流量指标在收付实现制基础上产生,且需由第三方机构—银行提供原始凭证和相关数据,因此普遍认为现金流量指标的真实值更高。这样就造成了在分析企业经营过程中业绩时的一对矛盾数据:一方是收益，它可以很好地反映企业的经营业绩,却易于被认为操纵;另一方是现金流量，虽不易被认为操纵,但相对而言反映上市公司经营业绩的能力相对较弱。本文主要采用了理论分析法，对二者进行了全面的对比和分析, 发现中国大部分上市公司中存在着以下问题：收益与现金流量在企业的经营过程中存在明显的差异性，但是二者又存在的必然的关系，二者互相牵制互相促进缺一不可。因而,系统而准确的比较、评价净收益和现金流量之间的关系,完善上市公司的管理有重大意义。 关键词： 收益 现金流量 关系 差异 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 o