现金流量对“净利润”的科学修正

Scientific Correction of Cash Flow for “Net Profits”

以权责发生制为基础编制的会计报表所提供的会计信息反映了企业的财务状况和经营成果。但是,目前资产负债表和利润表等会计信息可靠性和相关性遭到相当程度的质疑,成为当代会计学界亟待解决的现实问题。"现金流量表"采用收付实现制为基础进行编制,将权责发生制下的盈利信息调整为收付实现制下的现金流量信息,从而对"资产负债表"和"利润表"起着动态补充作用,为报表使用者提供更加可靠相关的会计信息,是对权责发生制确认的"净利润"的科学修正。

The information of accounting reports based on accrual basis accounting principle reveals the en- terprise＇ s financial situation and its operation results. The reliability and correlation of the current account- ing information of balance sheet and income statement is not dependable, however. The ＂cash flow state- ments＂ based on accounting on the cash basis adopt profits information based on accrual basis accounting principle to the cash flow information based on accounting on the cash basis so that there will be a dynamic supplementary between the ＂balance sheet＂ and the ＂profit statement＂, which is to provide more reliable ac- counting information and a scientific correction of accrual basis accounting principle for ＂net profits＂.