一、改进现金流量表编制的理论基础 企业会计对经济业务的处理以权责发生制为基础,现金流量表的编制却以收付实现制为基础,因此,应将按权责发生制反映的一般会计信息调整为按收付实现削反映的现金流量信息。在此过程中,人们通过实践,总结形成工作底稿法和T型帐户法这两种较为繁琐的调整方法,而忽略了会计日常核算帐户体系中就有可供直接引用的数据资料——日记帐系统。由于日 First, to improve the theoretical basis for the preparation of cash flow statements Business accounting for the handling of economic business based on accrual basis, the preparation of cash flow statement is based on cash basis, therefore, should be based on accrual system The general accounting information is adjusted to cash flow information reflected by payment realization. In this process, people practice to sum up the formation of the working papers and T-account method of these two more cumbersome adjustment methods, while ignoring the accounting daily accounting system has direct data available for reference - the journal system. Due to day