摘要
指出净利润与现金流量是投资者分析上市公司盈利状况和财务状况的主要财务指标。由于计算两个指标所依据的理论基础不同,净利润与现金流量之间出现背离等问题,投资者应该深入了解两者之间问题产生的原因,正确分析企业的盈利和现金流量状况,以便做出比较正确的投资决策。
Net profit and cash flow are main finance information that reflects the listed company earnings condition and the cash flow conditions. The difference between net profit and cash flow is caused by the different theoretical basis of the calculation of them. To make correct investment decision, investor should analyse the profit position and cash flow status of enterprises.
关键词
净利润
现金流量
上市公司
企业
net profit
cash flow
listed company
enterprise
