（一）在２０世纪７０年代以前，盈利信息一直是人们评价企业盈利能力的主要依据。但在７０年代以后，人们逐渐开始重视现金流量信息。１９７３年，美国注册会计师协会公布的会计目标研究报告中列示了财务报表的十二个目标，其中第三个目标就是：“财务报表的一项目标是为投资 (I) Before the 1970s, profit information has been the main basis for people to evaluate the profitability of enterprises. However, after the 1970s, people began to pay more attention to cash flow information. In 1973, the American Institute of Certified Public Accountants released its Accounting Objectives Study Report, which outlines twelve of the financial statements. The third of these is: "One of the goals of the financial statements is to invest