合并现金流量表是综合反映母公司及其子公司形成的企业集团在一定会计期间现金流入、现金流出数量以及其增减变动情况的会计报表。现金流量表作为财务会计的第三张主要报表已经为世界上许多国家的会计实务所采用。我国财政部１９９８年３月２０日新颁布的《企业会计准则———? The consolidated cash flow statement is an accounting statement that comprehensively reflects the cash inflows, cash outflows and the changes in the cash flows of a conglomerate formed by the parent company and its subsidiaries during certain accounting periods. The third major financial statement as a cash flow statement has been adopted for accounting practices in many countries around the world. China’s Ministry of Finance March 20, 1998 newly issued "Enterprise Accounting Standards ---?