现金流量表是反映企业在一定的会计期间内现金以及现金等价物流入和流出信息的会计报表。而会计利润一直被看成是企业经营状况和盈利的重要指标,然而在对会计利润进行评价时,重在利润质量分析。结合现金流量表的指标数据对会计利润质量做出客观的评价,才能为财务报表使用者提供有效的财务数据。 The cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise over a certain accounting period. The accounting profit has been seen as an important indicator of business conditions and profitability, however, in the evaluation of accounting profits, focusing on profit quality analysis. Combining the index data of cash flow statement to make an objective appraisal on the accounting profit quality, can we provide effective financial data for users of financial statements.