现金流量表与财务状况变动表的比较优势分析

近年来,随着资本市场的日益扩张,投资者、债权人及其他的会计信息使用者越来越重视企业的现金流量信息。通过对现金流量表与财务状况变动表的比较分析,可发现现金流量表的巨大优势所在。我国现金流量表准则的出台,必然会对进一步规范企业会计信息披露、提高会计信息的相关性和有用性、推动我国整个市场经济的发展起到良好的作用。

Analysis on the Comparative Advantage of Statement of Cash Flow and Statement of Changes in Financial Position

In recent years, with the expansion day by day of the capital market, investor, creditor and other accounting information users pay attention to the c ash flow information of enterprises more and more. The unveiling of the criterio n of the cash flow statement will play a good role in standardizing the accounti ng disclosure of information of enterprises further, improving the dependence an d use of accounting information, promoting the development of whole market econo my in China.