| 浅析现金流量信息与会计收益信息 |
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| 引用本文： | 郑媛,方强. 浅析现金流量信息与会计收益信息[J]. 商业研究, 2005, 0(17): 128-130 |
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| 作者姓名： | 郑媛 方强 |
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| 作者单位： | 1. 湖南财经高等专科学校,湖南,长沙,410000
2. 武汉理工大学管理学院,湖北,武汉,430070 |
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| 摘 要： | 现金流量信息由于本身的客观性、可靠性,能够弥补传统会计收益评价指标的不足,提供更有价值更为相关的信息,直接反映企业的偿债能力、获利能力、财务弹性,进而判断企业的财务状况,评估企业经营绩效。但现金流量信息并不是万能的,传统的会计收益信息也有其可取之处。在动态中把握现金流量信息与会计收益信息的结合才是企业经营业绩评价指标的正确选择。
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| 关 键 词： | 现金流量 会计收益 差异 结合 |
| 文章编号： | 1001-148X（2005）17-0128-02 |
| 收稿时间： | 2004-05-24 |
| 修稿时间： | 2004-05-24 |
Cash Flow Information and Accounting Income Information |
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| ZHENG Yuan,FANG Qiang. Cash Flow Information and Accounting Income Information[J]. Commercial Research, 2005, 0(17): 128-130 |
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| Authors: | ZHENG Yuan FANG Qiang |
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| Affiliation: | 1. Hunan Financial Academy, Changsha, Hunan 410000, China ; 2. Business School, Wuhan University of Technology, Wuhan , Hubei 430070, China |
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| Abstract: | Because of its objectivity and reliability, cash flow information can remedy the shortage of traditional accounting income index, and offer more valuable, interrelated information.Cash flow can directly reflect the liquidity, profitability and financial elasticity of business, which can be used to judge financial affairs and evaluate the results of operations for a business. But cash flow is not omnipotent. Traditional accounting income information also has some redeeming features, The dynamic combination of cash flow and traditional accounting income is the best choice to evaluate the value of business. |
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| Keywords: | cash flow income difference combination |
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