业都采用不同手段来修改和粉饰会计报表，这样的经济信息致使利益相关者极易

Industry have adopted different means to modify and whitewash financial statements, such financial information resulting stakeholders can easily make wrong <br>judgments, to the detriment of its own interests. From Globally, whitewash issue financial statements have greatly harm, <br>even if it is extremely well-developed economy of the Anglo-American can not effectively solve the financial statements gloss over the financial problems, it has been a full <br>ball of the problem. After whitewash financial statements of companies, corporate balance sheets and income statements are presented content does not accurately <br>reflect the financial and operating conditions, resulting in assets and profits were inflated. But using the cash flow statement data can compensate for this <br>defect area. Comprehensive analysis, cash flow statement data analysis by means of the advantages of the financial position of companies in the following four <br>aspects: First, enterprises can accurately analyze ease cash flow and cash flow; Second, you can understand the business <br>ability to repay debt to pay shareholders dividend capacity, the level of ability in foreign investment; Third, you can analyze business losses <br>causes of loss and the gap between industries and enterprises; Fourth, you can understand the business investment and financing decision-making related to the financial position <br>impact of; five , capable of real-time forecasting future cash flows can be substantial verification of corporate profits, debt <br>capacity. <br>Advanced accounting system mainly based on system cost and income matching principle, companies under this principle of accrual basis <br>when accounting, able to match revenue and cost subjective. Especially after the implementation of new guidelines accounting, enterprise accounting of assets and <br>liabilities as at fair value should be based on the value of assets and liabilities recognized to adjust the carrying amount of assets and liabilities based on revaluation <br>value, which gives enterprises whitewash financial statements created a loophole, so financial statements can not be properly reflect the company's financial position <br>situation, there may have been a financially sound, stable profits, goodwill, good business, the occurrence of significant financial crises <br>machine or a sudden outbreak of bankruptcy. Financial statements gloss over this issue in the current society is not an effective solution, enterprises

业都采用不同手段来修改和粉饰会计报表，这样的经济信息致使利益相关者极易做出错误<br>判断，从而损害其自身利益。从全球范围来讲，会计报表的粉饰问题具有极大地危害性，<br>就算是经济极度发达的英美也无法有效地解决会计报表粉饰这一财务问题，一直是一项全<br>球性的难题。经过财务报表粉饰的企业，企业资产负债表和利润表所展示的内容不能准确<br>地反映企业财务和经营状况，造成资产、利润虚高。但是使用现金流量表数据可以弥补这<br>方面的缺陷。综合分析，借助现金流量表数据分析企业的财务状况的优点表现在以下四个<br>方面：一、可以准确分析企业现金流量情况和资金周转的难易性；二、可以了解该企业对<br>负债的偿还能力、支付股东股利能力、对外进行投资的能力的高低；三、可以分析企业亏<br>损的原因和与同行业企业的差距；四、可以了解企业有关投资、筹资决策对企业财务状况<br>产生的影响；五、能够对未来的现金流量进行实时预测，可有验证企业利润的实质、还债<br>能力等。 <br>先进的会计制度主要是以权责发生制和收入成本匹配为原则的，在此原则之下的企业<br>进行核算时，能够主观的匹配收入和成本。尤其是会计新准则实施后，企业在核算资产和<br>负债时要依据公允价值资产和负债进行价值确认，从而根据重估价值调整资产负债的账面<br>价值，这就给企业粉饰财务报表制造了漏洞，这样财务报表就不能正确反映企业的财务状<br>况，有可能出现一个一直财务状况良好、利润平稳、商誉很好的企业，发生巨大的财务危<br>机或者忽然之间爆发破产。会计报表粉饰这个问题在当前社会并没有有效的解决方法，企

Enterprises use different means to modify and whitewash accounting statements. Such economic information makes stakeholders prone to make mistakes<br>Judgment, thus damaging its own interests. Globally, the whitewashing of accounting statements is extremely harmful,<br>Even Britain and the United States with extremely developed economy can not effectively solve the financial problem of whitewashing of accounting statements, which has always been a comprehensive<br>The ball problem. The contents displayed in the balance sheet and profit statement of an enterprise which has been whitewashed with financial statements are not accurate<br>To reflect the financial and operational status of the enterprise, resulting in a virtual high asset and profit. But using cash flow statement data can make up for this<br>Defects in. Based on the comprehensive analysis, the advantages of analyzing the financial situation of an enterprise with the help of cash flow statement data are shown in the following four aspects<br>Aspects: first, it can accurately analyze the cash flow situation and the difficulty of capital turnover of the enterprise; second, it can understand the enterprise's<br>The ability to repay debts, pay dividends to shareholders and invest abroad; 3. Analyze the loss of the enterprise<br>The reasons for the loss and the gap between the loss and the enterprises in the same industry; fourth, we can understand the financial situation of the enterprises in terms of investment and financing decisions<br>5. Be able to predict the future cash flow in real time, and verify the essence of enterprise profits and repay debts<br>Ability and so on.<br>Advanced accounting system is mainly based on the principle of accrual basis and income cost matching, under which enterprises<br>When accounting, it can subjectively match the income and cost. In particular, after the implementation of the new accounting standards, enterprises are accounting for assets and<br>At the time of liabilities, the value of assets and liabilities shall be recognized according to the fair value, so as to adjust the book value of assets and liabilities according to the revalued value<br>Value, which creates loopholes for enterprises to whitewash financial statements, so that financial statements cannot correctly reflect the financial status of enterprises<br>In addition, it is possible that an enterprise with good financial condition, stable profit and good reputation will emerge, which will cause great financial crisis<br>Or suddenly, bankruptcy broke out. There is no effective solution to this problem in the current society