西方的财务状况变动表(Statement of changes in financial position)是根据企业财务管理的客观需要而产生的,被誉为第三会计报表。但由于编制方法有“营运资金基础”(Working Capital Basis)与“现金基础”(Cash Basis)之分,而“营运资金”或“现金”的概念都很模糊,加以该表的格式又不一致,实际上难以圆满达到编制该表的预期目的。美国财务会计准则委员会经过几年的酝酿,于1987年11月发布了第95号准则 The Statement of changes in financial position is based on the objective needs of the company’s financial management and is known as the third accounting statement. However, because the method of preparation has a distinction between “Working Capital Basis” and “Cash Basis”, the concept of “working capital” or “cash” is very vague. The format of the table is inconsistent, and it is difficult to meet the intended purpose of preparing the table. After several years of brewing, the American Financial Accounting Standards Committee issued the No. 95 rule in November 1987