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财务状况变动表和现金流量表都可以反映企业在一定时期内的财务状况,成为资产负债表和损益表的中介和补充。因此,我国《企业会计准则》要求企业可以编制财务状况变动表,也可以编制现金流量表。而实际工作中是以编制财务状况变动表为主,究其原因,与我国资金市场不发达,投资与筹资手段有限,企业管理人员和报表其他使用者的素质不高等诸多因素有关。随着社会主义市场经济的发展,市场体系的健全和现代
Financial status changes and cash flow statements can reflect the business within a certain period of financial position, as the balance sheet and income statement intermediary and supplement. Therefore, China’s “Accounting Standards for Business Enterprises” require enterprises to prepare a statement of changes in financial position, but also the preparation of cash flow statements. The actual work is based on the preparation of the statement of financial position changes, the reason, with our capital market is underdeveloped, limited means of investment and financing, business managers and other users of the report is not high quality and many other factors. With the development of the socialist market economy, the market system is sound and modern