随着社会经济环境的变化,债权人和权益人越来越关心现金流量,而不是营运资本。因此,笔者认为,现金流量表代替财务状况变动表是财务报表的必然趋势。一、现金流量表取代财务状况变动表势在必行现金流量表是以现金流入与流出,汇总说明企业在报告期内营业活动、投资活动及筹资活动的动态报表。它反映企业某一时期的现金流入和流出,能更明确、深刻地揭示企业 As socio-economic conditions change, creditors and equity holders are increasingly concerned about cash flow, not working capital. Therefore, I believe that the cash flow statement instead of the statement of financial position is the inevitable trend of financial statements. First, the cash flow statement to replace the statement of financial position is imperative The cash flow statement is a cash inflow and outflow, a summary of business activities during the reporting period, investment activities and fund-raising dynamic reporting. It reflects a period of cash inflow and outflow of enterprises, can more clearly and deeply reveal the business