基于收付实现制的现金流量表,和基于现金流量的财务分析,弥补了其他报表遗留下来的信息“缺口”,为公司财务管理,投资价值分析都提供了新工具。这不仅有助于克服公司内部管理层和外部投资者盲目片面追求利润指标,也印证了关于“公允财务报表 The cash flow statement based on cash receipts and payments and the financial analysis based on cash flow make up for the “gaps” in information left over from other statements and provide new tools for the company's financial management and investment value analysis. This not only helps to overcome the company's internal management and external investors one-sided blind pursuit of profit targets, also confirmed on the "fair financial statements