国际会计准则与中国会计准则《现金流量表》比较

The On the Difference of Cash Flow Table between Study of the International Accountant Criterion and the Chinese Accountant Criterion

分析对比了国际会计准则与中国会计准则有关《现金流量表》的部分相同和不同之处;论证了现金流量表的作用及编制基础;中国会计准则的制定应坚持程序理性原则。

The analysis has compared some difference and similarities of the international accountan criterion and the Chinese accountant criterion of on ＂ Cash Flow table＂, proven the Table＇ s function and the establishment foundation; and confirmed that Chinese accountant the criterion formulation should persist the procedure rationl principle.