摘要
在信息时代市场经济条件下 ,传统的以权责发生制为编制基础依据的会计报表很难满足广大信息需求者的要求 ;现金流量表由于能够客观地反映企业的实际财务能力、财务弹性和收益质量 。
Under the circumstance of market economy in the information ear, the traditional accounting statements based on accrual basis can't meet the information requirements completely. On the contrary, the cash flow statement can disclose the real financial ability, financial elasticity and income quality of one enterprise , so its function of information becomes more and more important.
出处
《北华大学学报（社会科学版）》
2001年第4期45-47,共3页
Journal of Beihua University(Social Sciences)
