浅析编制现金流量表的必要性

An Analysis of the Necessity of Compiling the Statement of Cash Flows

本文试着通过现金流量表与资产负债表、损益表、财务状况变动表的比较，分析了收付实现制下产生的现金流量指标与权责发生制下的净利、偿债能力等指标的不同，从信息的有用性角度阐述了编制现金流量表的必要性．

Based on the comparison made among the statement of cash flows the balance sheet the operations statements as well as the statement of changes in financial position,this paper analystes the differences between the indexes of cash flows under cash basis and net profit debtpaying ability under acornal basis, thus expounding the necessity of compiling the statement of cash flows from the practicable point of view.