由于现金流动信息在经济活动中发挥的重要作用，1987年美国会计准则备员会发表的第95号财务会计公告，将“现金流促’取代了以营运资金为基础的“财务状况变动表”。以美国为代表的西方国家已广“泛地应用现金流做表，反映和报告现金流动效益。我国也已于日前发布（企业会计准 Due to the important role that cash flow information plays in economic activities, Financial Accounting Bulletin No.95 issued by the American Accounting Standards Reserve in 1987 replaced the “Statement of Financial Position Change” based on working capital with “cash flow promotion” The western countries represented by the United States have already made extensive use of cash flow tables to reflect and report the cash flow benefits. China has also released a few days ago (Enterprise Accounting Standards