会计国际化下现金流量表会计的国际协调

International Harmonization of Accounting for Cash Flow Statement with the Internationalization of Accounting

会计的国际化同时要求现金流量表会计的国际化。通过深入理解现金流量表会计的概念 ,比较中西方现金流量表会计的差异 ,既而引出现金流量表会计国际协调的概念 ,并对现金流量表会计国际协调的本质等进行探讨 ,最后提出了我国现金流量表会计国际协调的可能战略。

Accounting internationalization simultaneously asked for internationalization of Accounting for Cash Flow Statement.By deeply understanding the concept of Accounting for Cash Flow Statement and comparing Accounting for Cash Flow Statement of China with that of western countries,the author introduced the concept of International Harmonization of Accounting for Cash Flow Statement,then discussed its essence,and demonstrated the possible strategies of International Harmonization of Accounting for Cash Flow Statement in China.