现金流管理研究现状评介及展望  

The Review and Prospect of Cash Flow Management

作　　者：熊艳[1] 李常青[1] 

机构地区：[1]厦门大学管理学院

出　　处：《经济与管理研究》2011年第2期56-63,共8页Research on Economics and Management

基　　金：国家自然科学基金(G0205-70572092);教育部人文社会科学重点研究基地基金(07JJD630009);教育部新世纪优秀人才支持计划(NCET-06-0565)

摘　　要：近年来,现金流受到报表使用者的广泛关注,但现金流操控开始盛行颠覆了人们以往认为现金流不可操控的认知。学术界借助盈余管理较为成熟的研究体系去识别现金流操控现象及其动机,对会计与财务研究有较大贡献。然该研究还处于起步阶段,许多方面尚待深入,且研究方法大都脱胎于盈余管理,缺乏创新思路。学术界急需对我国现金流管理的研究方向重新思考,借此为今后提供理论支持和方向指导。The importance of cash flow draws investors＇ attentions for years, while the prevalence of the cash flow management topple the original notion that cash flow is unbiased information. An increasing stream of the literature focuses on the study of cash flow management, and they explore some phenomenon and incentives of cash flow management on the basis of earnings management, contributing a lot to the relative research in accounting and finance area. However, many aspects of cash flow management research such as research in its influence factors and consequence still hold in a premature position, with the study approach stemming from earnings management, which is lack of innovation; it shows that we need to design its development furthermore to support the future research.

关 键 词：现金流管理 盈余管理 文献评述 

分 类 号：F276.6[经济管理—企业管理]