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xian jin liu liang biao wu bi shou fa ji qi fang fan
Pages: 53-54
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  现金流量表舞弊防范;
Abstract: 现金流量表作为继资产负债表、利润表之后企业需对外报送的第三张报表,对于投资者的决策起着越来越重要的作用。本文对现金流量表的操纵手法进行了分析,并在此基础上提出了几点防范建议。
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