一、现金流量至高无上按照权责发生制原则和历史成本为基础计算企业的收入、成本费用和利润,并将净利润作为评价企业经营状况和财务成果的标准,这是会计的传统做法。这样做的一个严重后果就是企业的净利润和现金流量严重脱节。有些企业虽然有很高的账面盈利,但可能因为没有足够的现金流量偿还债务而破产;而有些企业尽管帐面亏损,却有充足的现金流量满足生产经营的需要,得以继续生存和发展。会计人员就认识到以权责发生制和配比原则确认的净利润与企业真实经济状况的相关性很小;同时报表使用者也对企业提供的会计报表质量提出质疑。其实,即使企业完全按照 First, the supremacy of cash flow According to the principle of accrual basis and historical cost, the enterprise’s income, cost and profit are calculated, and the net profit is used as the standard to evaluate the business status and financial achievement of the enterprise. This is the traditional accounting practice. A serious consequence of this is that the company’s net profit and cash flow are severely disconnected. Although some enterprises have very high book profits, they may go bankrupt because they do not have sufficient cash flow to repay their debts. Some enterprises, despite their book losses, have sufficient cash flow to meet the needs of production and operation and can continue to survive and develop. Accountants recognize that the net profit recognized by the principle of accruals and matching is of little relevance to the real economy of the enterprise. At the same time, the users of the statements also question the quality of the accounting statements provided by the enterprises. In fact, even if the business fully follow