现金流量表与财务状况变动表之比较

为了适应社会主义市场经济发展的需要,进一步与国际惯例接轨,财政部于1998年3月颁布了《企业会计准则———现金流量表》。现金流量表是一张非常有用的报表。八十年代末、九十年代初,世界上许多发达国家就已将之列为与资产负债表、损益表同等地位的基本财务报表。现金流量表与财务状况变动表比较,其区别主要是编制原则、统制对象资金分类,可比程度不同。

Analysis on Cash Flow Comparing with Statement of Financial Change

In order to integrate with international economy, Ministry of Finance issued the in March 1998. Cash Flow Statement is among the most important indicator in market economy together with balance sheet, profit-and -loss statement. The change form of financial situation was replaced by cash flow in 1998 in America. It's the internal requirements of economic change.