财政部颁布的《具体会计准则》第二号规定：以现金流量表取代财务状况变动表。早在１９８７年，美国财务会计准则委员会发布，正式将“现金流量表代替财务状况变动表”。这样，使中国会计制度与国际接轨又向前迈出了一步。现金流量表是反映企业在一定会计期间现金收入和支出情 The Ministry of Finance promulgated the “Specific Accounting Standards” No. 2: cash flow statement to replace the statement of financial position. As early as 1987, the United States Financial Accounting Standards Board released the official “cash flow statement instead of the statement of financial position.” In this way, China’s accounting system has taken another step toward international standards. Cash flow statement is to reflect the business in a certain accounting period cash income and expenditure situation