现金流量表是以收付实现制为基础编制的综合反映企业一定时期现金流量状况的报表。其编制方法按不同的计算程序分为直接法和间接法。但是用直接法编制现金流量表 ,在具体操作方面仍存在某些缺陷 :一是工作量和难度较大 ;二是与原始经济业务脱节 ,溯源性较差 ;三是事后编制 ,缺 The statement of cash flow is a report prepared based on the cash receipt and payment system to comprehensively reflect the cash flow of an enterprise for a certain period of time. The preparation method according to different calculation procedure is divided into direct method and indirect method. However, the direct method of preparing cash flow statement, there are still some shortcomings in the specific operation: First, the workload and difficulty; Second, out of line with the original economy, traceability is poor; Third, the preparation of the post-absence