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论现金流量的信息含量

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摘要 我国资本市场从2006年初至今经历了巨大的跌宕起伏,在股市大起大落的浪潮中,现金流量包含了多少信息量,是否起到了预测和警示的作用?本文从会计目标谈起,从会计信息的有用性谈到权责发生制的缺陷,再到现金流量信息的重要性。最后提出了改进现金流量信息利用的几点建议。
作者 霍华英
机构地区 邢台市财贸学校
出处 《商场现代化》 2010年第22期152-153,共2页
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