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1998年3月,财政部发布了《企业会计准则——现金流量表》,要求各企业从今年1月1日起执行。市水利局计划服务处为了进一步规范企业会计信息的批露,帮助水利系统财会人员正确编制和使用现金流量表,于10月12-13日举办了水利系统企业现金流量表讲座,邀请上海财经大学教授王松年主讲。参加学习的有各县、区和局属水利系统企业会计80余人。现金流量表是市场经济条件下企业经济活动的产物。它与企业的“资产负债表”、“利
In March 1998, the Ministry of Finance issued the ”Accounting Standards for Business Enterprises - Cash Flow Statement“, requiring all enterprises to implement the regulations on January 1 this year. In order to further standardize the disclosure of enterprise accounting information and assist the water conservancy system accounting staff in correctly compiling and using the cash flow statement, the Water Resources Bureau Planning Service held a lecture on cash flow statement of the water conservancy system enterprise from October 12 to 13, inviting Shanghai University of Finance and Economics Professor Wang Songnian speaker. Participate in the study of counties, districts and bureau of water conservancy system accounting for more than 80 people. Cash flow statement is a product of the economic activities of enterprises in a market economy. It’s with the company’s ”balance sheet“, ”profit."