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随着资本市场的日益完善,上市公司的筹资行为和投资行为也逐渐向多元化发展,无论是上市公司的内部管理当局还是外部投资者,都逐渐意识到现金流量信息更能反映上市公司的收益质量和现实的支持能力,它是公司极为重要的不可替代的理财资源,也是投资者(股东)做出正确决策的信息资源。
With the improvement of the capital market, the fund-raising behavior and investment behavior of listed companies are also gradually diversified. Both the internal management authorities and the external investors of listed companies are gradually realizing that the cash flow information can better reflect the return of listed companies Quality and practical ability to support it. It is an extremely important and irreplaceable financial resource for the company and an information resource for investors (shareholders) to make correct decisions.