| 解读操纵和粉饰现金流量表的陷阱 |
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| 引用本文： | 梁开竹.解读操纵和粉饰现金流量表的陷阱[J].陕西省行政学院陕西省经济管理干部学院学报,2007,21(1):124-126. |
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| 作者姓名： | 梁开竹 |
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| 作者单位： | 广州城市职业学院,广州510000 |
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| 摘 要： | 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浇向所描述的本质。但是，现金流量表也是可以粉饰、操控的，现金流量表的强盗式造假、欺骗性操纵和技巧性包装等是操纵和粉饰的主要表现形式。
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| 关 键 词： | 现金流量表 操纵粉饰 陷阱 |
| 文章编号： | 1008-827X（2007）01-0124-03 |
| 收稿时间： | 2006-10-19 |
Annotating the Traps of Manipulation ＆ Prettification to Cash Flow |
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| LIANG Kai- zhu.Annotating the Traps of Manipulation ＆ Prettification to Cash Flow[J].Journal of Shaanxi Administration School and Shaanxi Economic Management School,2007,21(1):124-126. |
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| Authors: | LIANG Kai- zhu |
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| Institution: | LIANG Kai- zhu (Guangzhou City Professional Institute, Guangzhou 510000, China) |
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| Abstract: | Compared with the Balance Sheet and Profit ＆ Lost, Cash flow may reflect the enterprise＇s money productivity more comprehensively, also figure out the essence for where is the money flowing towards, whereas it could be manipulated and prettified. From more than three aspects such as robber-faking, fraudulence manipulation and technique packing to the Cash flow Sheet, this article attempted to reveal the various traps of manipulating the Financial Cash flow seriatim. |
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| Keywords: | cash flow sheet manipulation ＆ prettitication trap |
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