现金流量表的编制一直被会计人员视为难题。由于现金流量指标不能依据记账结果直接得到,编制现金流量表要依据实际发生的经济业务进行大量的分析调整,这就需要编制者对会计业务有总体把握。大部分中小企业对现金流量表的编制采取回避的态度,实在回避不了的,在编制过程中也普遍存在着凑数字的现象,这既影响了会计信息的准确性,损害了会计信息使用者 The preparation of cash flow statement has been accounting personnel as a problem. Because the cash flow index can not be directly obtained based on the bookkeeping result, the preparation of the cash flow statement needs a large amount of analysis and adjustment according to the actual economic operation, which requires the compilers to have an overall grasp of the accounting business. Most SMEs take the attitude of evading the cash flow statement can not be avoided. In the process of compiling, there is also a common phenomenon that numbers are gathered. This not only affects the accuracy of accounting information but also impairs the users of accounting information