现金流量信息

本文选取40家ST公司和80家非ST公司作为财务困境与非财务困境样本，考察了现金流量信息在财务困境预测中的信息含量。

Using 40 ST and 80 non-St firms as sample for financially distressed and non-depressed companies , this study tests the information content of cash flow information in the financial distress prediction .

浅析现金流量信息失真原因

Analysis of the Causes of the Distortion of the Cash Flow Information

论文建立了一套以经济增加值（EVA）为核心，以会计收益为基础，以现金流量信息为补充的新财务指标体系，希望对丰富和完善现有财务指标体系能够有所裨益。

This paper has established a set of the new system of financial indicators with cash flow of information which added EVA as the core and be based on accounting earnings to enrich and improve the existing system of financial indicators .

中国资本市场披露现金流量信息的有用性

Usefulness of revealing cash-flow information in China capital markets

基于现金流量信息的企业财务评价指标体系研究

The Study on Financial Index System of Performance Evaluation Based on Cash Flow Information

现金流量信息的对外报告方式论析

A choice between modes for reports on cash flow information to the outer world

通过现金流量信息人们可以获取公司更多的经营信息和财务状况。

Through cash flow information , people may get more management information and financial situation .

现金流量信息含量与财务困境预测

Cash Flow Info Content vs Financial Ailment

浅析现金流量信息与会计收益信息

Cash Flow Information and Accounting Income Information

会计盈余与现金流量信息含量的研究，具有非常重要的意义。

The research on the information content of accounting earnings and cash flows is very important .

试论现金流量信息分析的具体运用

Application of Cash Flow Information Analysis

现金流量信息在财务分析中的作用

Cash Flow Information in Financial Analysis

现金流量信息有用性实证研究在资本市场中，现金为王。

Empirical Study on Usefulness of Cash Flows Information Abstract In capital market , cash is king .

现金流量信息号传递作用的发挥受到了一定的限制。

Cash flow plays an important role in the signal delivering , but it was limited by several restrictions .

目前，现金流量信息已经得到广泛重视和应用，但是并未实现对其有效利用。

At present , cash flow information has been widely valued and used , but has not been used effectively .

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。

The dynamic combination of cash flow and traditional accounting income is the best choice to evaluate the value of business .

由于应计制分析方法的科学性，必须将现金流量信息与应计制信息结合；

Because of the scientific nature of analysis on accrual basis , it must be combined with the information of cash flow ;

现金流量信息具有可比性，更为真实、可靠，为企业进行财务风险监控提供依据。

Cash flow information comparable , more truthful , reliable , and for enterprises to provide a basis for financial risk control .

与国外类似研究不同的是现金流量信息对于我国上市公司的财务困境和财务破产皆没有解释力。

However , different with foreign studies , cash flow information has not explaining power both to financial distress and financial bankruptcy .

但是作为受托管理上市公司的管理者基于私人利益也可能会操纵现金流量信息。

But the executives of listed companies as the agent possibly manipulate the cash flow information based on their own private interest .

认识和研究它的这些性质，对于采集、加工、传递、分析和运用现金流量信息，加强现金流量管理具有重要的意义。

We should understand and study these natures of cash flow and it has important significance to strengthen the management of cash flow .

限制的因素有：现金流量信息披露内容有限且不及时、现金流量信号的信息内涵不易理解和上市公司缺少传递现金流量信号的动机。

Cash flow information is limited and its disclosure is not timely . Information in cash flow signal is not easy to be understood .

分析了报表编制因素和报表分析因素造成现金流量信息失真的原因。

This paper analyzes on the causes of the distortion of the cash flow information caused by statement compiling factors and statement analyzing factors .

现金流量信息不仅对外部投资者有着重要作用，而且对改善公司内部管理也有着重大意义。

Cash flow information not only plays an important role for external investors , but also has great significance to improve the internal management of the company .

第三章运用各种方法分析了企业中的现金流量信息，从中判断企业是否在创造价值；

The third chapter analyzes the cash flow information making use of all kinds of methods , throught which we try to find whether an enterprise creates value .

现金流量信息分析的运用，包括现金流量的结构、偿债能力、收益品质等方面。偿债能力评估及其报告使用中应注意的问题

This paper discusses the application of it mainly from such aspects as the structure of cash flow , solvency and income quality . Issues Concerning Valuation for Solvency

7，为在会计计量中使用现金流量信息和现值，选择现值计算方法以及发挥利息法在会计分摊中的作用提供了一个比较完整的指导框架。

This regulation provides directions that cash flow information , cash present value and cash present value calculation methods are used in the accounting measurement of finance lease .

在分析和验证现金流量信息的功能之后，提出现金流量是企业财务的报警器，企业应该建立现金流量财务预警系统。

After analyzing and verifying the function of the information of cash flow , propose the cash flow is a financial alarm of enterprises , enterprises should set up the financial early-warning system of cash flow .

本章总结了论文的主要研究结论，指出了研究中存在的一些局限，分析了个别年份以及个别样本组现金流量信息含量及增量信息含量不强的原因。

This chapter concludes the main research conclusions , points out some limitation , and explains the reasons why the cash flow information content and its incremental information content are not significant in individual time sample and sample groups .

作为反映企业财务状况变动重点的现金流量信息，由于在编制过程中以分析应用时各种因素的影响造成现金流量信息存在一定的失真。

Being as the reflection of the main variation of enterprise 's financial situation , the cash flow information has certain distortion caused by the influence of each factor of the analysis and application in the course of its compiling .