关于现金流量会计应用问题的探讨

On practical problems of cash flow accounting

分析了现金流量会计应用现状,提出了完善现金流量会计应用技术的设想,即改变现金流量表的生成方式,缩短编报时限和增加累计栏以增强报表的时效性、可比性,细化现金流量表以提高报表的有用性,并要求上市公司提供现金流量预测报告以提高报表的前瞻性。

The article analyses the applied present state of the cash flow accounting and raises the conception of perfecting the applied technique.It is changing the way of forming the cash flow sheet,shortening the time of making and reporting the journal sheet,adding the accumulation column to enhance the report prescription and comparability,furthering to subdivide the cash flow report to raise its usefulness and asking the listed company to provide the forecasting report of cash flow to raise its perspective.