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国民经济的运行是物质流、信息流和资金流的统一随着我国经济体制改革的深入,国民经济各部门筹果和运用资金的方式越来越复杂,资金结构(来源与去向)发生了明显变化。国家预算内资金的比重大大降低,资金流量的方向及数量出现了极其复杂的局面,仅靠对资金运动作数量反映的财政收支平衡表和银行资产负债表已远远不能适应形势的需要,因而,资金流量核算的加强势在必行.
The running of the national economy is the unification of material flow, information flow and capital flow With the deepening of China’s economic reform, the ways in which various departments of the national economy are going to collect and use funds have become more and more complicated, and the capital structure (origin and destination) has become clear Variety. The proportion of funds within the state budget has been greatly reduced, and the direction and number of capital flows have been extremely complicated. The balance of payments and bank balance sheets, which rely only on the quantity movements of funds movements, are far from meeting the needs of the situation. Therefore, the strengthening of financial flow accounting is imperative.