铁路运输企业实施现金流量表准则的探讨

An Exploration on Railway Transportation Enterprises Implement the Concrete Standard of CashFlow Statement

论述了铁路运输企业用现金流量表取代财务状况变动表的必要性，对编制现金流量表所采用的结构及项目设置等问题进行了探讨、分析．

This paper discusses the necessity of the substitution cashflow statement for financial position statement and explores the problems concerning the structure design and items setting up.