本文选取A股上市公司和港股上市公司,分别检验中国准则(CAS)环境下和IFRS环境下上市公司本期盈余与下期盈余和现金流之间的相关性,从盈余的预测能力的角度来了解两套准则的差异,发现除了在盈利情况下IFRS报告的盈余持续性与CAS并无差异外,IFRS环境报告的盈余对现金流的预测能力和亏损年度的盈余持续性都优于CAS。这一发现为我国会计准则国际趋同提供了较显著的实证方面的支持,对于我国会计准则的未来发展有一定的启示作用。同时,对于利用会计盈余预测企业未来业绩的投资者,也有一定的借鉴意义。 This paper chooses A-share listed companies and Hong Kong listed companies to examine the correlation between the current and future earnings and cash flows of listed companies in China’s CAS and IFRS respectively, and understand from the perspective of earnings forecasting ability The difference between the two sets of guidelines shows that IFRS Environmental Report surpasses CAS in its ability to predict cash flow and earnings persistence in the year of loss, except that earnings persistence of the IFRS report does not differ from that of CAS under profitability. This finding provides more significant empirical support for the international convergence of accounting standards in our country, and has certain enlightenment on the future development of accounting standards in our country. At the same time, there is some reference for investors who use accounting earnings to predict the future performance of enterprises.