现金流量表与资产负债表和利润表比较，它消除了权责发生制核算过程中的诸多估计因素以及其他人为因素，将企业财务活动中最本质的现象——现金流量，完整地、真实地展现给报表使用者，符合市场经济条件下企业管理以财务管理为中心，财务管理以资金管理为中心，资金管理以现金 Compared with the balance sheet and income statement, the cash flow statement eliminates many estimation factors and other man-made factors in the accrual basis of accounting and accrues the most essential phenomenon in the financial activities of enterprises - cash flow, completely and truly Show to the users of the report, in line with the market economy under the management of financial management as the center, financial management to fund management as the center, cash management in cash