我国企业应编制现金流量表李桂英，田鹏，张红在我国财政部１９９２年颁布的《企业会计准则》中根据国际会计惯例，规定我国企业必须编制财务状况变动表，这一规定对于完善我国财务报告体系，具有十分重要的意义。但在执行的实践中也逐渐看到，财务状况变动表本身存在着很... China’s enterprises should prepare a cash flow statement Li Guiying, Tian Peng, and Zhang Hong in the “Accounting Standards for Business Enterprises” promulgated by the Ministry of Finance of the People’s Republic of China in 1992. According to international accounting practices, it is stipulated that Chinese enterprises must prepare a statement of changes in financial status. This provision is necessary to improve China’s financial performance. The reporting system is of great significance. However, in the implementation of the practice, we have gradually seen that the financial situation change table itself has a very...