以收付实现制为基础编制的现金流量表和以权责发生制为基础编制的利润表相比,在分析企业盈利质量方面有很多特点,它是连接资产负债表和利润表的桥梁;为我们进一步看清企业盈利的“含金量”提供了科学的分析依据。 Compared with the income statement prepared on the basis of accrual basis, the cash flow statement based on the cash basis of receipts and payments has many characteristics in analyzing the corporate earnings quality. It is a bridge between the balance sheet and the income statement; We further understand the corporate earnings “gold content ” provides a scientific basis for analysis.