利用现金流量指标评价上市公司盈余质量

To Evaluate the Earnings Quality of Listed Companies by Using Cash Flow

2007年我国上市公司开始实施新会计准则,公司管理层进行盈余管理的空间进一步扩大。本文列举了新会计准则下上市公司盈余管理的可能途径,并介绍了用于评价的主要财务指标,指出现金流量指标不受人为因素的影响,因此用于评价公司经营业绩较为客观。

China＇s hsted companies began to start the implementation of the New Accounting Standard in 2007 ; the management of surplus space carried out by the company＇s management is getting further expansion. This article lists the probable way of the management surplus under the New Accounting Standard, and points out that the cash flow targets are not affected by human factors; it will be more objective to evaluate the operating results of the hsted companies by the cash flow targets. And this article also introduced the major financial indicators for evaluation.