《广西会计》1991年第10期发表了《现金流量制会计的理论与实质》一文。文章说,建立现金流量制会计的根本目的,在于向外界与其有经济利害关系的团体和个人提供他们在决策过程中所必要的现金流量信息。包括:①帮助投资者或债权人预测未来很可能以各种形式分配给他们的现金数额;②帮助投资者估计可能发生的风险;③帮助企业内部管理人员评估长期投资项目的效益优劣。文章指出,现在西方越来越多的人都认为建 Guangxi Accounting, No. 10, 1991, published a “cash flow accounting theory and substance” article. The article said that the fundamental purpose of establishing cash flow accounting is to provide the outside world with its financially interested parties and individuals with the cash flow information they need in the decision-making process. Including: ① helping investors or creditors to predict the amount of cash likely to be distributed to them in various ways in the future; ② helping investors to estimate possible risks; and ③ helping internal managers evaluate the benefits of long-term investment projects. The article pointed out that more and more people in the West now think that construction