“现金流量表”是现代西方三大会计报表之一。世界上的发达国家和地区基本上都采用“现金流量表”,如美国、英国、澳大利亚、加拿大和香港等,都要求企业编制“现金流量表”。我国台湾省也在1989年12月以第17号公报“现金流量表”取代了第4号公报“财务状况变动表”,国际会计标准委员会也于1989年发布了《国际会计标准7—现金流量表》取代了《国际会计标准7—财务状况变动表》,并于1994年1月1日起生效。 我国于1993年7月1日颁布实施的《企业会计准 “Cash Flow Statement” is one of the three major modern western accounting reports. The world’s developed countries and regions are basically using “cash flow statement”, such as the United States, Britain, Australia, Canada and Hong Kong, require companies to prepare “cash flow statement.” Taiwan Province of our country also replaced Bulletin Gazette “Statement of Financial Position” with Circular Gazette No. 17 of December 17, 1989, and IASC released in 1989 the International Accounting Standard 7- Cash Flows Table “replaces” International Accounting Standard 7 - Statement of Financial Position “and came into effect on January 1, 1994. China promulgated the ”Enterprise Accounting Standard" on July 1, 1993