会计收益质量的识别——现金流量表分析

收益是衡量企业经营情况及盈利能力的一个基本指标。如果要客观、准确、全面地认识企业的盈利能力，首先要从数量和质量上对会计收益进行评价。文章阐述了现金流量与会计收益的差异，利用现金流量表对收益质量进行识别的必要性及现金流量表的分析方法，提出了如何识别收益质量的方法。

Identification of Accounting Earnings Quality The Analysis of Cash Flow Statements

Earning is a basic index for measuring the operation and profitability of an enterprise. If we want to get to know about an enterprise＇s profitability objectively, accurately and overall, firstly, accounting earnings should be assessed from quantity and quality. The article explains the differences between cash flow and accounting earnings, the necessity of using cash flow statements to identify the earnings quality, and the analysis methods of cash flow statements. In addition, it also proposes some methods how to identify earnings quality.