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1、国际会计准则与中国会计准则现金流量表比较Keywords:accountingstandards,comparison,difference,cashflowstatementAbstract:acomparativeanalysisoftherelevantinternationalaccountingstandardsandaccountingstandardsChina"cashflowstatement"partofthesimilaritiesanddifferences;demonstratestheroleandthebasis
2、ofpreparationofthecashflowstatement;makingChineseaccountingstandardsshouldadheretotheprincipleofproceduralrationality.Remark:JournalofHebeiPolytechnicUniversity,socialphilosophyedition,2007.4,forty-sixthpages1.situationprofilesAtpresent,manycountriesintheworldrequireenterpr
3、isestopreparecashflowstatements,suchastheUnitedStates,Britain,Australia,Canadaandsoon.TheestablishmentofthecashflowstatementbyChineseenterprisesplaysapositiveroleinpromotingtransnationaloperation,raisingfundsoverseas,strengtheningtheinternationalizationofChina'saccountingst
4、andardsandstrengtheninginternationaleconomiccooperation.ThebrandofChina's"enterpriseaccountingstandard"inthecashflowstatementissuedinJanuary1,1998inthenationalimplementation.Aftertheamendment,sinceJanuary1,2001,applytoallenterprises.Criterionofthecashflowstatementissued,tof
5、urtherstandardizetheinformationdisclosureofenterprises,improvetherelevanceandusefulnessofaccountinginformation,promotethedevelopmentofChina'ssecuritiesmarketandthewholemarketeconomyhasapositivepracticalsignificance.Inordertodeepentheunderstanding,thisarticlewillcompareitwit
6、hsomesectionsofInternationalAccountingStandardsNo.seventh-cashflowstatement,andathoroughandthoroughstudyneedstobefurtherstudied.Thebrandin1989,theInternationalAccountingStandardsBoardissuedseventhinternationalaccountingstandards"thecashflowstatement,releasedin1977seventhtor
7、eplacetheinternationalaccountingstandards"thecashflowstatementreleasedin1977seventhtoreplacetheinternationalaccountingstandards"changesinfinancialstatustable".In1990,theIASBrevisedInternationalAccountingStandardsNo.seventhandcameintoeffectonJanuary1,1994.2.thepurposeoftheca
8、shflowstatementisenabledIncountriesaroundtheworldhaveenabledtobettermeettheneedsof
