摘要
本文针对我国某些上市公司存在粉饰业绩的现象,将盈利能力和盈利质量这两个财务术语加以区分,并提出鉴别上市公司盈利质量的有效方法——现金流量表分析。不仅使广大中小投资者对上市公司操纵利润的手法有所了解,同时更赋予了他们投资决策的有效工具。
In view of the fact that some listed companies manipulate profit-related indices, the author of this article redefines the terms 'profit - gaining capacity' and 'quality of gained profit'.further more, the author brings forward'analysis of cash-flow statement'as and effective method to authenticate the quality of profit gained by a certain company which not only teaches most intermediate and miniature investors how to find out the manipulation but also offers them a useful tool in decision-making.
出处
《哈尔滨商业大学学报（社会科学版）》
2002年第3期53-55,共3页
Journal of Harbin University of Commerce:Social Science Edition
关键词
盈利能力
盈利质量
现金流量分析
profit-gained capacity
quality of gained profit
analysis on cash-flow statement
