国际会计准则与中国会计准则现金流量表比较（The international accounting standards and Chinese cash flow accounting standards comparison）.docVIP

国际会计准则与中国会计准则现金流量表比较（The international accounting standards and Chinese cash flow accounting standards comparison） Key words: accounting standards, comparison, difference, the cash flow statement Abstract: a comparative analysis of the relevant international accounting standards and accounting standards China cash flow statement part of the similarities and differences; demonstrates the role and the basis of preparation of the cash flow statement; making Chinese accounting standards should adhere to the principle of procedural rationality. Note: Journal of Hebei Polytechnic University social philosophy edition 2007.4 page forty-sixth 1. brief introduction At present, many countries require enterprises to prepare cash flow, such as the United States, Britain, Australia, Canada, etc.. Our enterprises to adopt a cash flow statement, to carry out transnational operation, overseas financing, enhance the internationalization of accounting standards China and strengthen international economic cooperation has played a positive role in promoting. The brand of Chinas enterprise accounting standard in the cash flow statement issued in January 1, 1998 in the national implementation. After the revision, since January 1, 2001, applicable to all enterprises. Criterion of the cash flow statement issued, to further standardize the information disclosure of enterprises, improve the relevance and usefulness of accounting information, promote the development of Chinas securities market and the whole market economy has a positive practical significance. In order to deepen the understanding, this paper with the International Accounting Standards No. seventh -- the cash flow statement in terms of part of the comparative study, a comprehensive and thorough research is still needed to further study. The brand in 1989, the International Accounting Standards Board issued seventh international accounting standards the cash flow statement, released in 1977 seventh to replace the international a