上市公司盈余与现金流的相关性研究

摘要上市公司的盈余水平是广大利益相关者们十分重视的一个首要问题。然而会计报表上盈余信息越来越多的蓄意造假以及人为操纵事件难免让报表使用者心存疑虑，怀疑其真实可信度。因此以权责发生制为编制基础的会计盈余这一指标逐渐突显出其固有的局限性，会计学界开始尝试寻找一种替代或者是辅助信息来避免这种会计信息的信任危机。于是现金流量这一概念应运而生，成为会计报表中不可或缺的指标之一。 79051

本文通过查阅国内外相关文献及理论资料，归纳总结后吸取精华，先进行理论分析，对现金流定性研究。然后提出研究假设，收集上市公司的数据进行描述性统计以及回归分析等一系列实证研究，得出经营性现金净流量与上市公司盈余具有显著的正相关性的结论。最后根据结论，提出一些关于现金流管理方面的建议，希望能够带给企业一定的帮助。

毕业论文关键词上市公司会计盈余经营活动现金流量现金流管理

Title An Empirical Research on the Relevance of Earnings and Cash Flow of Listed Companies

Abstract The listing Corporation's earnings level is an important problem for the majority of investors and other stakeholders concerned of。 However, more and more deliberate fraud and manipulation events of accounting earnings information on the financial statement will make users have lots of doubts on its truth and credibility inevitably。 Therefore the limitations of accrual basis accounting earnings has gradually shown its inherent。 Accounting scholars began to try to find an alternative or supplementary information to avoid the trust crisis of accounting information。 So the concept of cash flow came into being, becoming one of the most indispensable indexes。

This paper reviewed related literature and the theory material at home and abroad，

and absorb essence after summing up。 Analyze theory first, doing qualitative research to cash flow, then put forward the research hypothesis, Using the data of listed companies to descriptive statistics, regression analysis and a series of other empirical researches。 Finally, it comes to the conclusion that operating activities net cash flow and the listed company’s surplus has a positive correlation。 Some cash flow management suggestions are put forward according to the conclusion, Hoping to give companies a certain help。

Keywords Listed Companies Accounting Earnings Operating activities Cash Flow Cash flow management

本科毕业论文第 I 页

1 绪论 1

1。1 研究背景及意义。 1

1。2 研究方法。。。 2

2 理论基础 3

2。1 现金流。 3

2。2 现金流的分类。。。 3

2。3 会计盈余。。。 5

2。4 两者的联系。 5

2。5 国外研究。。。 6

2。6 国内研究。。。 7

3 研究设计。。。 10

3。1 研究假设。。 10

3。2 样本来源。。 10

3。3 变量与模型 11

4 实证分析。。。 13

4。1 描述性统计 13

4。2 回归分析。。 14

5 结论。。。 15 上市公司盈余与现金流的相关性研究:http://www.youerw.com/kuaiji/lunwen_91257.html