要求企业编报现金流量表来反映资金的运动变化情况,是许多国家及国际会计准则制定机构的共同努力方向。今年3月20日,我国财政部发布了具体会计准则——《现金流量表》,并要求企业以现金流量表取代以往编制的财务状况变动表,这在某种程度上,顺应了世界会计的发展趋势。本文试对美国、英国、澳大利亚、国际会计准则委员会及我国所颁布的现金流量表会计准则进行比较,从而使会计人员和报表使用者对 Requiring companies to prepare cash flow statements to reflect changes in the movement of funds is a common endeavor for many countries and international accounting standards setting bodies. March 20 this year, China’s Ministry of Finance issued a specific accounting standards - “cash flow statement” and require companies to use cash flow statements to replace the previously prepared statement of changes in financial position, which to some extent, in line with the world accounting development trend. This article tries to compare the accounting standards of the cash flow statement issued by the United States, Britain, Australia, International Accounting Standards Board and China, so that the accounting staff and the report user