《企业会计准则》指出,企业以现金为基础编制的财务状况变动表又称现金流量表。它反映企业一定会计期间内有关现金收支全貌所体现的财务状况。编制现金流量表的主要目的在于通过反映现金的流入与流出揭示企业的营销业绩和现实的货币支付能力,既有利于报表使用者作出决策,又有利于会计监督社会化。 The Accounting Standards for Business Enterprises states that the cash flow statement is also the statement of financial position prepared by the enterprise on a cash basis. It reflects the company’s accounting period of cash receipts and expenditures on the whole picture of the financial position. The main purpose of preparing cash flow statement is to reflect the cash inflow and outflow to reveal the marketing performance of enterprises and the real ability of money payment, which not only helps the decision-making of report users but also facilitates the socialization of accounting supervision.