《企业会计准则──现金流量表》是继去年5月发布《企业会计准则──关联方关系及其交易的披露》后财政部发布的第二项具体会计准则，该准则要求自1998年1月1日起在我国境内的所有企业执行。也就是说现金流量表取代原来的财务状况变动表，成为企业对外报送的重要报表。它的实施 The “Accounting Standards for Business Enterprises - Cash Flow Statement” is the second specific accounting standard promulgated by the Ministry of Finance after the promulgation of “Accounting Standards for Business Enterprises - The Disclosure of Related Party Relationships and Transactions” last May. On January 1, all enterprises in our country will be executed. In other words, the cash flow statement replaces the original statement of financial position and becomes an important statement submitted by the enterprise. Its implementation