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财务报告信息的使用者,不仅要看企业收益总额的大小,而且要注重收益的内在质量。以现金为基础编制的现金流量表克服了权责发生制带来的一些弊端,现金流量表信息相对于资产负债表和利润表信息来说,非常客观,分析现金是否随利润同步变化,有利于企业在经营过程中更好地运用现金流量表分析会计收益质量,有利于投资者和债权人在企业经营过程中的科学决策。
The users of the financial report information not only depend on the size of the total revenue of the enterprise, but also pay attention to the intrinsic quality of the revenue. Cash-based cash flow statement to overcome some of the drawbacks accrual system, cash flow statement information relative to the balance sheet and income statement information, is very objective, analysis of cash with profits simultaneously changes, is conducive to Enterprises in the course of operating better use of cash flow statements to analyze the quality of accounting earnings, is conducive to investors and creditors in the business process of scientific decision-making.