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2002年颁布实施的《企业效绩评价操作细则(修订)》中增加了“盈余现金保障倍数”这一指标,作为评价财务效益状况的一项修正指标。该指标是企业一定时期经营现金净流量与净利润的比值,反映出企业当期净利润中现金收益的保障程度,以减少权责发生制会计对收益的操纵。这种从现金流入和流出的动态角度,采用表现企业经营业务创造现金能力的经营活动现金净流量,对企业的实际收益能力进行修正的做法,是对我国企业效绩评价体系的一次积极的改进。
The “Earnings Cash Multiplier” was added to “Detailed Rules for Performance Evaluation of Enterprises (Revised)” promulgated in 2002 as an index for evaluating the financial benefits. The indicator is the ratio of net cash flow and net profit of a company during a certain period of time, reflecting the degree of protection of the cash income of the current net profit of the enterprise to reduce the manipulation of revenue by the accrual accounting system. This dynamic from the perspective of cash inflows and outflows, adopting a net cash flow from operating activities that shows the ability of the enterprises to create cash and amending the actual profitability of the enterprises, is a positive improvement to the enterprise performance evaluation system in our country .