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当前的研究热点主要集中在公司盈余及股东权益等方面,对现金流量表特别是经营活动现金流量的研究还比较少。但现金流量表已渐渐受到重视,在债权人及股东决策中发挥越来越重要的作用。利息收入和利息支出在现金流量表中的列报位置的不同不仅会产生现金流量表某一科目虚增的问题,更会使现金流量表的内部结构产生变化,进而影响企业利益相关者的决策。本文旨在探讨不同会计准则可能对现金流量表产生的影响,旨在为财务报表使用者提供更加真实有效的现金流量表解读方法,增强不同企业报表的可比较性,并对我国会计准则的完善提出思考。
The current research focuses mainly on corporate earnings and shareholders’ equity, but there are still few studies on the cash flow statement, especially the cash flow from operating activities. However, the cash flow statement has gradually been taken seriously, playing an increasingly important role in the decision-making of creditors and shareholders. Differences between the presentation of interest income and interest expense in the cash flow statement not only cause a problem of inflated certain subjects in the cash flow statement but also cause changes in the internal structure of the cash flow statement and thus affect the decisions of the enterprise stakeholders . The purpose of this paper is to explore the possible impact of different accounting standards on the cash flow statement. The purpose of this paper is to provide a more realistic and effective cash flow statement interpretation method for users of financial statements, to enhance the comparability of statements of different enterprises, and to improve our accounting standards Put forward thinking.