编制现金流量表对于我国会计人员来讲是一项全新的业务。财政部发文公布了《会计准则——现金流量表》,并要求所有企业从1998年1月1日起执行。但由于我国实业界管理者对现金流量表的使用价值还不够熟悉,为了引起对编制现金流量表必要的重视。现就现金流量表的使用价值谈点个人意见。一、编制现金流量表是市场经济发展的客观需要 The preparation of cash flow statement for the accounting staff in terms of a new business. Ministry of Finance issued a document issued “Accounting Standards - Cash Flow Statement” and asked all enterprises from January 1, 1998 implementation date. However, due to the fact that the industrial managers in our country are not familiar with the use value of the cash flow statement, in order to arouse the necessary attention to the preparation of the cash flow statement. Now on the use of cash flow statement to talk about personal opinion. First, the preparation of cash flow statement is an objective need of market economy