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中文摘要：
以企业为研究对象,通过对国内外企业资金异常流动典型案例进行研究,辨识出企业资金异常流动的模式,发现了问题的关键点。根据辨识出来的具体模式和问题关键点提取出基于企业会计视角的企业资金异常流动监测准则。认为应以企业的资金流、物流在量、时间、流向三个方面是否匹配对企业资金流动进行辨识,同时认为应以企业规模与企业资金流入（出）量相匹配、企业经营业绩与企业资金流入量相匹配两准则来进一步完善对企业资金流动的监测。
英文摘要：
This paper starts with microscopic body ——enterprise,through studying the typical cases of domestic and international enterprise＇s capital abnormal flow,and discriminates the patterns and problem crucial points of enterprise＇s capital abnormal flow.Based on the patterns and problem crucial points,this paper gives the monitoring criteria of capital abnormal flow based on the enterprise accounting perspective.This paper believes that whether the enterprise＇s capital flow and material flow in quantity,time as well as flowing direction aspect are matched can be used as the monitoring criteria of capital abnormal flow,and that enterprise capital entering flow quantity should be matched with enterprise scale and enterprise operation achievement,making the monitoring criteria perfect.
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