Abstract
The information of cash flow was followed with interest by the public as the investment value reference index when the drawing up the statement of cash flow was getting more perfect. In order to judge the relationship between the accounting surplus and the information of cash flow with the investment value, which is more closed to investment value when cash flow comparing with traditional accounting surplus index. These questions has becomes more and more important. For carrying on the research of this problem, this paper reviewed the domestic and foreign research present situation firstly, and main selected some listed companies' information of cash flow and accounting surplus in recent three years from the China Capital Market - Shenzhen and Shanghai - as samples. Using by the statistic method, the paper studied the correlation between the information of cash flow and accounting surplus with investment value. The conclusion showed that the correlation was existed. And information of cash flow provides incremental explanation based on accounting surplus. And further more, it has linear relation between information of cash flow and accounting surplus with investment value according to the result of research. Then it pointed out the certain limitation of this research.
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