现金流量表快捷编制法的构想

The Basic Speculation of the Shortcut to Construct Cash Flow Statement

财政部要求从1998年开始编制现金流量表,而准则中的方法较难掌握,且编制繁琐,一年一报,不利于及时提供企业有关现金流量的信息。针对准则中的缺陷和不足,可考虑用多栏式现金日记账编制现金流量表。

Ministry of Finance request firms begin to construct cash flow statement from1998,but the method in standard is more difficult to control and great complexity.It is negative in provide the business information on cash flow in time.Aim at the blemish and shortage in the standard,author put forward the basic speculation that use the multi-column system cash daily accounts to construct cash flow statement.