我国现金流量表的国际比较及改进

Comparison between China's and foreign statement of cash flows and improvement of China's statement of cash flow

现金流量表是会计报表体系的重要报表之一,有助于财务报表使用者评价企业产生现金和现金等价物的能力,帮助其设计决策模型以评价和比较不同企业未来现金流量的现值,提高不同企业所报告的经营业绩的可比性。将我国《企业会计准则———现金流量表》准则与美国、英国、日本及国际会计准则委员会(IACS)等国家与组织的相关会计准则进行比较,并就我国现金流量表准则中一些不足之处提出改进建议。

Statement of cash flow is one of the important statements in accounting statement system.It is helpful to users of financial statements for evaluating the capability of enterprises to get cash and cash equivalent.It will help its design decision-making models to evaluate and compare present values of future cash flow of different enterprises so as to raise the comparability among reported operation achievements of different enterprises.In this paper,China's Accounting Criteria for Enterprises—Statement of Cash Flow are compared with those of USA,UK,Japan and IACS,and some suggestions for improvement of China's statement of cash flow are also given.