| 浅析现金流量信息失真原因 |
| |
| 引用本文： | 王军霞.浅析现金流量信息失真原因[J].科技情报开发与经济,2005,15(14):116-117. |
| |
| 作者姓名： | 王军霞 |
| |
| 作者单位： | 太原铁路局玉门沟站,山西,太原,030056 |
| |
| 摘 要： | 作为反映企业财务状况变动重点的现金流量信息，由于在编制过程中以分析应用时各种因素的影响造成现金流量信息存在一定的失真。分析了报表编制因素和报表分析因素造成现金流量信息失真的原因。
|
| 关 键 词： | 现金流量 报袁编制 信息失真 |
| 文章编号： | 1005-6033（2005）14-0116-02 |
| 收稿时间： | 2005-04-22 |
| 修稿时间： | 2005年4月22日 |
Analysis of the Causes of the Distortion of the Cash Flow Information |
| |
| WANG Jun-xia.Analysis of the Causes of the Distortion of the Cash Flow Information[J].Sci-Tech Information Development & Economy,2005,15(14):116-117. |
| |
| Authors: | WANG Jun-xia |
| |
| Institution: | WANG Jun-xia |
| |
| Abstract: | Being as the reflection of the main variation of enterprise's financial situation, the cash flow information has certain distortion caused by the influence of each factor of the analysis and application in the course of its compiling. This paper analyzes on the causes of the distortion of the cash flow information caused by statement compiling factors and statement analyzing factors. |
| |
| Keywords: | cash flow statement compiling information distortion |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
