摘要
从介绍现金流量表的沿革和内容入手， 着重结合我国部分上市公司的实际情况， 从多方面分析和研究现金流量表， 归纳了现金流量表给人们的启示， 最后概括了现金流量表的作用。
The paper introduces the evolution and content of the cash flow statement.According to the actual conditions of some corporation which are on the stock market in our country, it has analyzed and researched the cash flow statement from many aspects and has drawn some enligtenment to people from the cash flow statement. Finally,this paper has summarized the functions of the cash flow statement.
