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随着管理会计学科的发展，企业管理手段的改进，由收付实现制（也称现金制）所提供的信息也越来越为人们所重视。现金流量表将被列入企业的会计报表体系。我国具体会计准则规定，将现金流量表取代财务状况变动表。现行的财务状况变动表是以营运资金为基础编制的，不能准确反映
With the development of management accounting discipline and the improvement of enterprise management methods, the information provided by the cash receipt and payment system (also called the cash system) is also paid more and more attention. Cash flow statement will be included in the enterprise’s accounting statement system. The specific accounting standards in our country stipulate that the statement of cash flow will replace the statement of financial position. The current statement of financial position is based on working capital and can not be accurately reflected