随着会计电算化财务软件持续改进和普及,现金流量表编制变得方便快捷、准确。虽然会计电算化的现金流量表编制,有很多种方法,但也有一些缺点和不足。因此如何改进会计电算化系统,找到更为方便快捷的操作从而实现现金流量表编制会计电算化的最优化具有重要意义。 With the continuous improvement and popularization of accounting computerized financial software, the preparation of cash flow statement has become quick and accurate. Although accounting computerized cash flow statement preparation, there are many ways, but there are some shortcomings and deficiencies. Therefore, how to improve the accounting computerized system and find a more convenient and efficient operation in order to realize the optimization of cash flow statement accounting computerization is of great significance.