尽管2006年新会计准则对现金流量表的编制规定更合理了，但目前国内会计报表使用者仍习惯于局限地分析现金流量质量，对企业经营发展进行合理预测的并不多见。
本文旨在对房地产行业龙头万科集团的现金流量质量分析，研究现金流量质量对该行业企业发展的影响。本文先对现金流量质量进行理论分析，然后从房地产行业龙头万科集团的财务报表及现金流量比率方面进行分析，从而判断企业现金流量质量对企业发展的影响。本文主要采用定量和定性的分析方法。
现金流量质量好坏对房地产商的企业战略制定和实施有着重大影响，它提供的信息有助于会计报表使用者对企业的未来做出合理的预测，同时对其过去的预测做出合理的验证。
关键词：现金流量质量，新会计准则，房地产商，现金流量比率
Abstract
Although cash flow statement is compiled more reasonable according to the requirements of the New Accounting Standards for Enterprises，few accounting statements users can make reasonable forecasting of cash flow quality.
In this paper, I chose Vanke’s financial statement (a leader in the field of property development) and cash flow ratio in order to find out how cash flow quality influences the company development. To begin with, I analyze and conclude the theory of cash flow quality, and then I embarked on the financial statement and cash flow ratio of Vanke. I mainly use the method of quantitative analysis and qualitative analysis.
The measure of cash flow quality has a great influence on the development and application of enterprise strategy of property developers, it is helpful for providing relative information and forecasting the future.
Key Words: Cash Flow Quality, New Accounting Standards, Property developers, Cash Flow Ratio
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