现金流量表是反映企业在某一会计年度现金收入和现金支出情况的会计报表。我国在1998年颁布实施《现金流量表》具体会计准则，现金流量表成为我国企业的重要会计报表之一，这标志着我国会计报表体系得到了进一步完善。现金流量表提供的企业现金流量信息有助于投资者、债权人和 Cash flow statement is to reflect the business in a fiscal year cash receipts and cash expenditures accounting statements. China promulgated the “Accounting Statement for Cash Flows” in 1998, and the cash flow statement became one of the important accounting statements of the Chinese enterprises. This indicates that the system of accounting statements in our country has been further perfected. The cash flow information provided by the cash flow statement helps investors, creditors and