一、样本企业选择 本文以非上市企业1999年现金流量表为研究对象。样本企业的选择由于受研究经费所限,主要立足于宁波,同时面向浙江,适当考虑省外有代表性企业,并兼顾各种企业组织形式。此项研究共向非上市各类企业随机发出调查问卷300份,收回180份,回收率为60％。在收回的180份调查 First, the choice of sample business This article non-listed companies in 1999 cash flow statement for the study. Due to the limitation of research funding, the choice of sample enterprises is mainly based on Ningbo and at the same time for Zhejiang Province. Due consideration should be given to the representative enterprises outside the province and the consideration of various forms of enterprise organization. In this study, a total of 300 questionnaires were randomly sent out to various types of non-listed companies and 180 were recovered with a recovery rate of 60%. 180 surveys were recovered