现金与利润,在财富度量方面既有等效性,也有差异性。利润与现金差异控制的内容主要是资金收支活动管理,其对象是资金及其流转。控制利润与现金差异的根本目标是提高企业创造价值的能力,降低现金的损耗,提高现金周转率,实现利润转化为现金流量,从而实现企业创造价值的目标。 Cash and profit have both equivalence and discrepancy in wealth measurement. The main content of the control of profit and cash difference is the management of fund revenue and expenditure. Its target is capital and its circulation. The fundamental goal of controlling the difference between profit and cash is to improve the enterprise’s ability to create value, reduce the loss of cash, increase the cash turnover, and realize the profit into the cash flow so as to realize the goal of creating value for the enterprise.