《企业会计准则———现金流量表》（以下简称“现金流量表准则”）对于规范企业会计信息披露 ,提高会计信息质量 ,推动我国证券市场发展起到了积极的作用 ,但该准则在执行过程中还存在一些问题 ,对此笔者谈几点个人看法。一、部分项目列示口径不一致１．在“收回投资所收到的 The “Accounting Standards for Business Enterprises --- Cash Flow Statement” (hereinafter referred to as “Cash Flow Statement”) has played a positive role in regulating the disclosure of corporate accounting information, improving the quality of accounting information and promoting the development of the securities market in our country. However, There are still some problems, which I talk about personal views. First, some of the items listed inconsistent caliber 1. Received in the "recovery of the investment