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为使现金流量表更适合我国国情 ,起到其应起的作用 ,作者对现金流量表的名称的改进、揭示内容的改进 ,编制方法的改进等诸方面阐述了改进理由和实际改进措施 .
In order to make the cash flow statement more suitable for our country’s national conditions and play its due role, the author expounds the reasons for the improvement and the practical improvement measures such as the improvement of the name of the cash flow statement, the improvement of the disclosed contents and the improvement of the preparation method.