现金流量表是反映企业在一定期间现金及现金等价物流入和流出的报表。现金流量表是以收付实现制为基础编制的,它对传统以权责发生制为基础的资产负债表和利润表进行了有效地补充,提供了其他会计报表不能提供的重要信息,加强了分析企业的偿债能力、资金周转能力。目前,我国只规定企业编制现 The cash flow statement is a statement reflecting the inflows and outflows of cash and cash equivalents of an enterprise over a certain period of time. The cash flow statement is based on the cash basis. It effectively supplements the traditional balance sheet and income statement based on accrual basis, provides important information that other accounting statements can not provide, and strengthens Analysis of corporate solvency, cash flow ability. At present, our country only provides for the establishment of enterprises