【摘要】 在现金流受到操纵的情况下,单期或前后两期的分析难以得出正确的结论。基于此,本文提出了用现金流量的多期综合分析法识别公司财务欺诈的观点,并通过一个案例实证演示了这一方法所需的主要指标及分析思路。更多还原

【Abstract】 On the condition that cash-flow has been manipulated, the single period or two periods cash-flow comparison analysis can’t disclose the companies’ real financial conditions, so the author suggests use multi-period cash-flow comparison analysis to detect companies’ financial frauds, to verify this view, the author uses a real example to explain the theory and demonstrate the main analysis indicators as well as operational methods, and get the correct conclusion, this method is very helpful to financial analyses and audit practice.更多还原