现金流量表已为国外许多国家和地区采纳,作为企业对外编报的第三财务报表。我国去年颁布的《企业会计准则》亦要求企业编制财务状况变动表或现金流量表,以反映企业的财务状况变动情况。现金流量表取代财务状况变动表已成为国际会计界的一大趋向。笔者相信,我国企业编制现金流量表只是时间上的问题。由于我国对现金流量表的编制基础、内容、格式及方法均未加规范、而我国一些境外上市公司如上海石化、安徽马鞍山钢铁股份公司等已经以现金流量表取代财务状况变动表作为对外财务报表,加之目前国内大多数会计书刊对现金流量表的论述基本上停留在编报该表的必要性、意义及对国外现金流量表的有关基本理论、方法的译介上,这些固然很有必要,但结合我国国情尚嫌不足,鉴于此,本 The cash flow statement has been adopted in many countries and regions abroad as the third financial report prepared by the enterprise. The “Accounting Standards for Business Enterprises” promulgated last year also requires the enterprises to prepare a statement of financial position or cash flow statement to reflect changes in the financial position of the enterprise. The cash flow statement to replace the statement of financial position has become a major trend in international accounting. I believe that the preparation of cash flow statements in China is only a matter of time. As China’s preparation of the cash flow statement, content, format and method are not normative, and some of our overseas listed companies such as Shanghai Petrochemical, Anhui Maanshan Iron & Steel Co., Ltd. and other cash flow statement has been replaced by statement of changes in financial position as the external financial statements , Coupled with the current domestic most accounting books on the statement of cash flow basically remain in the preparation of the table of necessity, significance and foreign cash flow statement on the basic theory and method of translation of these is of course necessary, However, the combination of China’s national conditions is still not enough, in view of this, Ben