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财政部发布了《企业会计准则——现金流量表》以来,我局闻风而动,积极为企业财务人员创造外部条件,具体作法如下。一、组织学习让财务人员学懂弄通编制现金流量表的基本内容和编表方法,顺利推行现金流量表,是我们主管部门为企业服务的出发点和落脚点。1998年6月,我局派人参加了省机械局举办的现金流量表学习班。7月份,我们自己在南岳办了一期有95人参加的学习班。8月份,又选送了140多人参加了市财政局举办的学习班学习。参加学习的财务人员总数为250人,占在职财务人员总数70%左右。通过现金流量表与财务状况变动表的比较,进一步明确了前者明显地优于后者,反映的信息全面、直观、易懂,符合我们企业目前的实际需要,激发了广大财务人员努力学习、积极钻研和熟悉掌握编制现金流量表的紧迫感。通过学习编制现金流量表及编表指南,广大财务人员初步了解了现金流量的定义、内容和基本概念以及编表的理论、实务和方法。
Since the Ministry of Finance released the “Accounting Standards for Business Enterprises - Cash Flow Statement”, our bureau has been moving in a trendy manner and has been actively creating external conditions for corporate financial officers. The specific practices are as follows. First, the organizational learning Let the financial officers learn to understand the preparation of the basic contents of cash flow statements and tabulation methods, the smooth implementation of cash flow statements, is our department in charge of business services starting point and the foothold. June 1998, I Bureau sent to participate in the Bureau of Mechanical Machinery held cash flow statement classes. In July, we conducted a class of 95 people in Nanyue. In August, more than 140 people were sent to attend the study class held by the Municipal Finance Bureau. The total number of financial officers participating in the study is 250, accounting for about 70% of the total number of financial officers in service. Through the comparison between the cash flow statement and the statement of financial position, it is further clarified that the former is obviously superior to the latter and the information reflected is comprehensive, intuitive and understandable, which is in line with the actual needs of our enterprises and stimulates the vast numbers of financial personnel to study hard and actively Study and be familiar with the urgency of compiling cash flow statements. Through studying and compiling the cash flow statement and the compilation guideline, the majority of financial officers got an initial understanding of the definition, content and basic concepts of cash flow as well as the theory, practice and method of the tabulation.