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。
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.
出处
《商业研究》
北大核心
2005年第17期128-130,共3页
Commercial Research
