以现金收付实现制为基础编制的现金流量表综合反映了企业一定会计期间内现金和现金等价物流入和流出的信息,它为报表使用者提供企业获取现金和现金等价物的能力,消除由于呆滞流动资产所产生的虚假获利能力和支付能力,并可在很大程度上消除利用权责发生制的缺陷虚列债权和收入所造成的会计信息失真。将现金流量表与以权责发生制为基础编制的资产负 The cash flow statement prepared based on cash basis comprehensively reflects the inflow and outflow of cash and cash equivalents during a certain accounting period. It provides reporting users with the ability of enterprises to obtain cash and cash equivalents, Assets generated by the false profitability and ability to pay, and to a large extent eliminate the use of accrual basis of the system of false claims and revenues caused by accounting information distortion. The cash flow statement and accrual basis for the preparation of the negative assets