现金流量表的粉饰与识别

The embellishment and identification of statement of cash flow

现金流量表在公司的经营管理与投资者的投资分析与决策中越来越发挥重要作用,因此报表编制者采取了多种方法进行粉饰。特别是对经营活动产生的现金流量、投资活动产生的现金流量、筹资活动产生的现金流量进行粉饰,就其粉饰的手段和识别方法加以探讨。

Statement of cash flow plays more and more important role during the decision-making procedure among the cooperation management and investors＇ analyzation, thus encourages the compilers to embellish tables. Embellishment was frequently found on those data of cash-flux regarding operating activities,investment activities, and financial activities. The purpose of this article is to try to find out the jugglery of embellishment and bring forward some method to identify them.