自《企业会计准则———现金流量表》（以下简称“准则”）颁布以来，现金流量表受到企业、报表使用者、准则制定机构以及学者们越来越多的关注。经过几年的实践，现金流量信息发挥了积极的作用，但目前的现金流量表还有一些有待改进的地方。本文主要从以下两个方面进行分析比? Since the promulgation of the “Accounting Standards for Business Enterprises - Cash Flow Statement” (hereinafter referred to as the “Guidelines”), cash flow statements have drawn increasing attention from enterprises, report users, norm-setting organizations and scholars. After several years of practice, cash flow information has played a positive role, but there are still some areas for improvement in the current cash flow statement. This article mainly from the following two aspects of analysis than?