试论现金流量会计与权责发生制会计的关系

Try to discuss connection with accrual basis and cash flow basis of accounting

阐述了现金流量会计存在的理论基础,分析了现金流量会计在会计学科中的地位,进一步探讨了现金流量会计与权责发生制会计的关系。

This paper states the existent theoretical basis of cash flow accounting and analyses the position of cash flow account in the accounting science and discusses the connection with accrual basis and cash flow basis of accounting.