由于现金流量表是按照收付实现制原则编制的，而资产负债表、损益表 （利润表）是按照权责发生制的原则编制的，因而现金流量表揭示的现金净流量比利润表揭示的净利润更客观、更准确，更能说明问题。所以，随着市场经济改革的深入，会计报表更为全社会所关注，有关报表的使 Since the cash flow statement is prepared in accordance with the principle of cash receipts and payments, and the balance sheet and profit and loss statement (income statement) are prepared in accordance with the principle of accrual basis, the net cash flow disclosed by the cash flow statement is larger than the net cash flow disclosed in the income statement Net profit more objective, more accurate, better explain the problem. Therefore, with the deepening of the market economy reform, accounting reports are more concerned by the whole society.