应计制与现金制融合背景下的现金流操控——从盈余管理到现金流操控  

From Earnings Management to Cash Flow Manipulation——A New Tendency under the Integrating Background of Accrual-based Accounting and Cash-based Accounting

作　　者：张俊瑞[1] 董南雁[1] 郭慧婷[1] 

机构地区：[1]西安交通大学管理学院,陕西西安710049

出　　处：《山西财经大学学报》2007年第11期114-118,共5页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金资助项目(70372048)

摘　　要：在应计制与现金制融合的会计大背景下,上市公司存在着从盈余管理向现金流操控发展的新趋向。我们对现金流操控现象分别从会计学视角和财务学视角进行了理论归纳,从政府监管和独立审计的角度探讨了如何加强对上市公司现金流操控行为的治理,阐明了现金流操控的研究意义,并对相关的研究成果进行了回顾和展望。Under the integi＇ating background of accrual - based accounting and cash - based Accounting, a developing tendency from earnings management to cash flow manipulation become more and more evident in Chinese listed companies recently. Some basic theoretical is- sues relative to cash flow manipulation are considered respectively from the perspectives of accounting and finance. Then, the authors discuss how to regulate and govern all kinds of cash flow manipulating behaviors in companies more efficiently, especially concerning the role of governmental supervisors and independent auditors in China. Lastly, the authors review relative research literatures, address the meaning of research on cash flow manipulation, and present some possible directions of future research.

关 键 词：现金流操控 盈余管理 应计制会计 现金制会计 

分 类 号：F23[经济管理—会计学]