财务状况变动表与现金流量表的比较分析

Statistical form of fiscal status changing and the comparative analysis on cash expenditure

为适应市场经济形势发展的需要 ,与国际会计制度接轨 ,财政部决定自 1998年 1月起 ,在我国境内的所有企业中开始编制现金流量表 ,用以代替原来的财务状况变动表。现金流量表与财务状况变动表相比较 ,更能反映企业的真实状况和偿付能力 ,能更全面地提供投资者和债权人所需要的信息 ,在现代企业运营中发挥着更大的作用。

In order to meet the development of market economy and keep up with the international accountancy regulations,the Ministry of Finance has made the decision that from Jan.1998,all the enterprises in our country should start to draw up the tables and reports of cash expenditure so as to stand for the former form of the changing of financil status.The statistical form of cash expenditure could reflect the true status as well as the ability of payment of the enterprises much more clearly than the form of the financial status changing comparatively.It can all sidedly provide with more information of both the investors and the creditors,and also play a greater role in the modern enterprises operation.