对现金流量表若干问题的思考

Thinking about Some Problems of List of Cash Flow

现金流量表与一个企业的生存、发展、壮大息息相关 ,在金融风险日益加剧的今天 ,企业现金流量表的重要性更为显著。而现金流量表目前的编制原则和所传递的信息也存在问题和争议 ,现就几个问题进行讨论。

The list of cash flow is closely linked with the existing, development and growing of an enterprise especially for today. There are some problems and disputes in its making rules and its given information should be discussed.