西南财经大学

Southwestern University of Finance and Economics

2010届

本科毕业论文

论文题目： 浅谈会计利润与现金流量的结合分析

中文摘要

从郑百文到银广夏，从亿万科技到蓝田股份，从安然公司到世界通讯公司，上市公司频频曝出丑闻，盈余管理、利润造假，利益相关者逐渐意识到以会计利润评价企业的业绩存在局限性。与此同时，现金流量不易操纵的特性，有利于评价企业的业绩。企业对业绩的关注开始从盈利能力到盈利质量过渡。盈利能力强调企业获取收益的能力，盈利质量反映盈利的确认是否同时伴随相应的现金流

入。收益质量的研究也日益受到学术界的重视。尽管许多中外学者分别对现金流量和会计利润进行分析、研究，进而评价和判断企业业绩，然而，令人遗憾的是，关于收益质量学术界还没有统一的定义，更没有达成一套公认的收益质量的评价体系。鉴于以上原因，笔者选择了对会计利润和现金流量作为研究对象，将两者结合起来,评价企业业绩。

本文共分为四章。第一章会计利润和现金流量的概述。分别对会计利润和现金流量进行了定义，详细阐述了两者之间的异同。第二章介绍了会计利润的决策有用性。第三章介绍了现金流量对决策的影响。第四章将会计利润和现金流量相结合评价企业业绩，具体从偿债能力、营运能力、盈利能力和成长能力四个方面，来评价企业经营成果。

关键词：会计利润，现金流量，盈余质量

ABSTRACT

From Zhengzhou Baiwen Co.Ltd. to Guangxia(Yinchuan) Co. Ltd, from Yi Wan Techonology to Lantian Co. Ltd, from Enron to WorldCom, accounting scandals of public companies are frequently exposed. Earnings management and income manipulation have made stakeholders gradually realize the limitation of using accounting income as the indicator for business performance. In the meantime, cash flow is not easy to be manipulated, which makes it a good measure. Businesses’ focus nowadays has been moving from profitability to earnings quality. The former indicates the ability to gain profits, while the latter shows whether the realization of earnings is accompanied by simultaneous cash inflows. Researchers have also been paying increasing attention to earnings quality. Although many scholars worldwide use ratio analysis, consider both cash flows and accounting income when analyzing earnings quality, there is no universally agreed evaluating system, even no universal definition for earnings quality. Therefore, the author chooses accounting income and cash flow as the research objects, and try to evaluate business performance by using the combination.

Key word: accounting income, cash flow, earnings quality

目录

一、引言........................................................................................................................ 1 二、文献综述................................................................................................................ 1 三、会计利润与现金流量的关系................................................................................ 3 （一）、会计利润的含义 ........................................................................................ 3 （二）、现金流量的含义 ........................................................................................ 3 （三）、会计利润和现金流量的联系与区别 ........................................................ 4 四、会计利润对决策影响............................................................................................ 5 （一）、会计利润判定企业持续经营的标准 ........................................................ 5 （二）、会计利润能揭示企业管理的优劣 ............................................................ 6 （三）、会计利润能衡量企业的社会贡献能力 .................................................... 6 （四）、会计利润是企业进行股利分配决策的依据 ............................................ 6 （五）、会计利润能评估企业的偿债能力 ............................................................ 6 五、现金流量对决策影响............................................................................................ 7 （一）、现金流量是整个企业财务运转的载体 .................................................... 7 （二）、现金流量问题是一种信号 ........................................................................ 7 （三）、现金流量是评价管理者能力的标准 ........................................................ 7 （四）、现金流量是企业经营业绩的反映 ............................................................ 7 （五）、现金流量是企业进行现金股利支付决策的依据 .................................... 8 六、会计利润和现金流量的结合运用........................................................................ 8 （一）、偿债能力的分析 ........................................................................................ 8 （二）、营运能力的分析 ........................................................................................ 9 （三）、盈利能力的分析 ........................................................................................ 9 （四）、成长能力的分析 ...................................................................................... 10 参考文献...................................................................................................................... 11 致 谢........................................................................................................................ 12