利用现金流量评价上市公司的盈余质量

针对上市公司存在盈余管理和利润操纵的行为，利用现金流对上市公司盈余质量进行评价，使投资者准确分析上市公司的财务报表．通过列举新会计准则下上市公司盈余管理的途径，并介绍用于评价的主要财务指标，指出现金流量指标不受人为因素的影响，用于评价上市公司经营业绩较为客观．

Earnings quality evaluating of listed companies by using cash flow

Aiming at the behavior of earnings management and the profit operation in listed companies, the cash flow was used to evaluate the quality of earnings, to make the investors analyze the financial statements more accurately. The management way of listed companies earnings under the new accounting standards was enumerated, the main financial indicators for the evaluation was described. It can be seen that the cash flow index are not artificial factors, so evaluating the performance of listed companies by the cash flow index is more objective.