一、现金流量表准则的缺陷《企业会计准则———现金流量表》的实施,在为报表使用者提供评价企业获取现金能力的可靠信息方面,起到了较好的作用,向与国际会计准则的接轨迈出了重要的一步。然而,在具体编制中,其工作量之大和技术难度之高,则是人们所始料不及的。为赶时间,编表时 First, the shortcomings of the cash flow statement guidelines The implementation of “Accounting Standards for Business Enterprises - Cash Flow Statement” played a good role in providing users of the report with reliable information for evaluating the ability of the enterprises to obtain cash, The convergence of steps taken an important step. However, in the specific preparation, its workload and technical difficulty is high, people unexpected. For hurry, when tabulating