企业财务报表中的现金流量分析●刘仁伍在建立社会主义市场经济体制中，我国的财务体制发生一些重要变化。从各国会计的实践看，企业在对外编制财务报表体系中，经历了从只编制资产负债表与损益表，编资产负债表、损益表和财务状况变动表到包括资产负债表、损益表和现金流量表 Cash Flow Analysis in Enterprise Financial Statements ● Liu Renwu In the establishment of a socialist market economic system, some important changes have taken place in China’s financial system. From the practice of accounting in various countries, enterprises in the external preparation of the financial statements system, has gone through only the preparation of the balance sheet and income statement, balance sheet, income statements and changes in financial position to include balance sheet, income statement and cash Flow meter