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近年来,现金流量表在投资者的决策分析中发挥着越来越重要的作用,与此同时,其粉饰现象也时有发生。本文对现金流量表的粉饰手法进行分析,并提出了几点识别的方法。
In recent years, cash flow statements have played an increasingly important role in the analysis of investors’ decisions. At the same time, their whitewashing phenomenon has also occurred from time to time. This paper analyzes the method of whitewashing cash flow statement, and puts forward some methods of identification.