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上市公司财务报表“粉饰”的学术研究较多,但涉及到现金流指标的文献未根据不同财务报表粉饰方法有针对性的分析现金流指标,以佐证其粉饰的证据。本文从与现金流直接相关的粉饰方法 (资产重组、关联方交易),与现金流指标部分相关的粉饰方法 (其他业务利润、资产减值准备),与现金流不直接相关的粉饰方法 (改变会计政策、不恰当的会计核算)入手,分析得出结论:只有认清财务报表“粉饰”中现金流的重要性,并且意识到现金流在检验某些“粉饰”方法中失效,才能更好地得出有真实现金流背景的经营业绩信息。
There are many academic researches on the financial statements of listed companies “whitewash ”, but the literature concerning the cash flow indicators did not analyze the cash flow indicators according to the different financial statement whitewashing methods in order to corroborate the evidence of their whitewashing. In this paper, the methods of whitewashing (asset restructuring, related party transactions), the whitewash method (other business profits and asset impairment provisions) related to the cash flow index, the decoration methods not directly related to cash flow Accounting policies, improper accounting), the analysis concludes that only by recognizing the importance of cash flow in the financial statements, and recognizing that cash flow is ineffective in testing certain “whitewash” methods , In order to better draw a real cash flow background of operating performance information.