| 现金流量表取代财务状况变动表优势分析 |
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| 引用本文： | 李丽,董竹,董淑云,张秀艳.现金流量表取代财务状况变动表优势分析[J].吉林大学学报(信息科学版),1998(3). |
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| 作者姓名： | 李丽 董竹 董淑云 张秀艳 |
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| 作者单位： | 长春邮电学院管理工程系，长春电信工程设计院，成人教育学院 |
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| 摘 要： | 通过对比分析，研究了财务状况变动表和现金流量表的内在联系，剖析了两者的结构和编制方法，并结合邮电通信企业财务报表体系，指出了现金流量表更有利于企业决策、管理及国际经济往来的优势。
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| 关 键 词： | 会计报表 财务状况表 现金流量表 |
Study on advantages between statement of changes in financial position and cash flow statement |
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| Li Li,Dong Zhu.Study on advantages between statement of changes in financial position and cash flow statement[J].Journal of Jilin University:Information Sci Ed,1998(3). |
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| Authors: | Li Li Dong Zhu |
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| Abstract: | The inter relation of the statement of changes in financial position and statement of cash flows are studied.The structure and compiling ways of them are analysed.In the financial statement system of the enterprises of posts and telecommunication,the analysis shows that the statement of cash flows is favourable to the policy making,the management and the exchange of international economy. |
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| Keywords: | Accounting report Statement of changes in financial position Cash flow statement |
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