分析了报表编制因素和报表分析因素造成现金流量信息失真的原因。
This paper analyzes on the causes of the distortion of the cash flow information caused by statement compiling factors and statement analyzing factors.
但现金流量信息并不是万能的，传统的会计收益信息也有其可取之处。
But cash flow is not omnipotent. Traditional accounting income information also has some redeeming features.
目前，现金流量信息已经得到广泛重视和应用，但是并未实现对其有效利用。
At present, cash flow information has been widely valued and used, but has not been used effectively.
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