现金流量表由表首、基本部分、补充资料三部分组成，基本部分按现金流量的分类展示。笔者认为这种格式没有体现出现金流量的流动性特点，现金流入流出的对比性较差。建议改进调整为如下格式： 新表具有以下特点： １．将影响现金流量的各项目按现金流入、现金流出、净流量分类 The cash flow statement consists of the first part, the basic part and the supplementary information. The basic part is presented according to the classification of cash flow. I believe that this format does not reflect the cash flow characteristics of liquidity, cash flow out of the comparative poor. Proposed to improve the adjustment to the following format: The new table has the following characteristics: 1. The items that affect the cash flow will be classified by cash inflow, cash outflow and net flow