由于财务管理在企业管理中的地位不断提高,企业的利益各方日益重视企业现金流量,更想知道企业未来现金流量信息,如何了解并体会现金流量的内容日益重要。为此我国于1998年引入现金流量表的编制取代原来的财务状况变动表。现金流量表作为财务的三大报表之一,对企业现金流转分析、资金筹措具有重大的现实意义。财务人员积极 Due to the continuous improvement of financial management in the management of enterprises, all stakeholders in the enterprise have paid more and more attention to the cash flow of the enterprise. They also want to know the future cash flow information of the enterprise. How to understand and understand the cash flow is increasingly important. For this reason, China introduced the cash flow statement in 1998 to replace the original statement of financial position. As one of the three major financial statements, cash flow statement is of great practical significance to the analysis of cash flow and financing of enterprises. Financial staff active