浅析现金流量表现金流量与投资项目现金流量

Analysis on cash flow and the cash flow of investment project in cash flow statement

1998年财政部颁布了《企业会计准则———现金流量表》 ,现金流量表中的现金流量和管理会计中投资决策分析涉及的现金流量到底是不是一回事 ,二者有何区别 ,本文就这个问题加以阐述。

Enterprises accounting standard cash flow statement was issued by finance ministry of China in 1998, are there any difference between the cash flow in cash flow statement and the cash flow in the analysis of the investment decision in management accounting. The paper will discuss this problem.