现金流量管理与操纵的比较研究
现金流量在公司财务报表中的重要性逐渐增强,人们也从各方面加强了对现金流量的管理。然而在对现金流量管理的过程中,却出现了对现金流量进行操纵的行为。通过分析比较,试图对现金流量的管理和操纵有更深的认识。
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Veröffentlicht in: | Xian dai shang mao gong ye = Modern business trade industry 2010, Vol.22 (13), p.49-50 |
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container_title | Xian dai shang mao gong ye = Modern business trade industry |
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creator | 高素贤 张庆忠 |
description | 现金流量在公司财务报表中的重要性逐渐增强,人们也从各方面加强了对现金流量的管理。然而在对现金流量管理的过程中,却出现了对现金流量进行操纵的行为。通过分析比较,试图对现金流量的管理和操纵有更深的认识。 |
doi_str_mv | 10.3969/j.issn.1672-3198.2010.13.028 |
format | Article |
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identifier | ISSN: 1672-3198 |
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issn | 1672-3198 |
language | chi |
recordid | cdi_wanfang_journals_xdsmgy201013028 |
source | Alma/SFX Local Collection |
subjects | 操纵 现金流量 管理 |
title | 现金流量管理与操纵的比较研究 |
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