现金流量表是企业核算和会计电算化的难点之一。本文结合《企业会计准则》的有关规定，从现金流量表电算化实现的可能性及其必然性出发，讨论一种新方法──“随时确认法”，并介绍通过“项目代码法”实现现金流量表电算化过程的最优流转，为现金流量表快捷、准确和科学地实现 Cash flow statement is one of the difficulties of enterprise accounting and computerized accounting. Based on the relevant provisions of the “Accounting Standards for Business Enterprises”, this paper discusses a new method, the “Confirmation of At Any Time”, from the possibility of computerization of cash flow statement and its inevitability, and introduces the realization of cash through the “Project Code Law” The optimal flow of computerized flow meter flow for the cash flow quickly, accurately and scientifically