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《财会通讯》１９９８年第１０期刊出《关于会计管理与会计新问题探讨》一文。该文介绍在１９９８年召开的中国中青年财务成本研究会年会上，有的代表在谈到当前权责发生制与现金流量制不统一时说：“现在有资产负债表要素和利润表要素，却没有现金流量表会计要素，即没有第三
“Finance and Accounting Newsletter” 1998 the tenth issue of “Accounting Management and Accounting Issues” a text. This article introduced at the annual meeting of the Chinese Young Finance Costs Research Society held in 1998 when some delegates talked about the current system of accruals and cash flows are not unified: "There are now balance sheet elements and income statement elements , But no cash flow accounting elements, there is no third