以往的研究均着重于会计盈余与现金流量间之信息内涵或者股票报酬、现金流量与应计项目间之信息内涵与预测能力。
Past research focuses on the information content of accounting earnings and cash flow or the information content and prediction ability of stock returns, cash flow and accruals.
现金流量分析方法可以检验会计盈余的质量，为投资者的投资决策提供增量信息。
The method of cash flows'analysis can test the quality of accounting earnings. It provides incremental information for the investment decision of investors.
并加以实证检验，得出结论：我国上市公司所公布的会计盈余能向投资者传递决策信息，现金流量也能向投资者传递决策信息。
The result is the earnings information which published by the corporation on the market in our country can transmit decisive messages to investors, and the cash flow information can also do this.
现金流量所产生的会计盈余的持久性要大于会计应计量所产生的会计盈余的持久性。
The persistence of earnings from cash flow is greater than that of earnings from accruals.
实证结果发现：在财务预警模型中，负债比率、现金流量比率、每股盈余具高度显著性；
As the result of substantial test: In this financial pre-caution model analysis, the debt ratio, net profit ratio and EPS are highly with significant.
实证结果发现：在财务预警模型中，负债比率、现金流量比率、每股盈余具高度显著性；
As the result of substantial test: In this financial pre-caution model analysis, the debt ratio, net profit ratio and EPS are highly with significant.
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