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全球顶尖创意分享平台 OPEN YOUR MIND

这个命题是错误的。我认同 @MrToyy,补充一点会计理论对此的看法。<p>这个话题上世纪90年代在美国会计界是个争论很大的问题。不过争论后期大家基本上都认可了利润比现金流重要 (这当然不是说现金流不重要,现金流当然非常重要,只是如果单纯从会计角度来讲,利润更重要!)。这方面有不少重量级论文,我先搬出一个重中之重的来镇楼,周末有时间再来展开聊聊。<p>Dechow 1994 Journal of Accounting and Econmics: Accounting earnings and cash flows as measures of firm performance: The role of a …