目前以计算机编制现金流量表(下称“机编”),使编表速度大大加快,这为充分利用现金流量的信息提供了先决条件;但尚有不足之处,如较为普遍地存在着直接法得出的“经营活动产生的现金流量净额”难以与间接法的勾稽相符,影响了现金流量表的质量。笔者经过反复的探究,认为这与“机编”中存在盲点是分不开的。 Presently, the preparation of cash flow statements by computer (hereinafter referred to as “machine editing”) has resulted in much faster schedule making, which provides the preconditions for making full use of cash flow information. However, there are still some shortcomings such as the more widespread direct The “net cash flow from operating activities” derived from the law is difficult to reconcile with the indirect method, affecting the quality of the cash flow statement. After repeated exploration, the author thinks that it is inseparable from the existence of blind spots in “machine-made”.