The research combines both the qualitative and quantitative analysis methods to explore the above issues, and the result indicates that the investor for sure benefit from the cash flow statement of the listed corporation in inland ( B-stock ) and Taiwan. 本研究系采用定性认识与定量分析相结合的方法,对上述问题进行了探索性分析,认为中国大陆B股上市公司与台湾上市公司所编制的现金流量表对投资者决策确有所益。