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文章认为,对企业本身的现金流量活动的揭示只是给投资者提供了现金流量状况的知情权,而非获得企业现金的控制权,投资者作为企业的出资人,为了使投入的资本能保值增值,投资者还要对企业的现金的流入流出及其运行进行实质控制,只有获得必要的现金控制权,才能有效地推护投资者的利益。因此,为了切实维护广大投资者的利益,出资者不仅要获得企业财务活动的知情权,更为重要的是,还要获得财务活动的控制权。
The article argues that the disclosure of the cash flow activity of the enterprise itself only provides investors with the right to know the status of cash flow rather than the control over the cash of the enterprise. As an investor of the enterprise, investors should keep the invested capital , Investors also need to control the inflow and outflow of cash and their operations. Only by getting the necessary cash control right can they effectively protect investors’ interests. Therefore, in order to effectively protect the interests of investors, not only must the funders obtain the right to know about the financial activities of the enterprises, but more importantly, they must also obtain the control of financial activities.