摘要
从现金流量信息的决策有用性角度出发 ,对近来上市公司按照现金流量表会计准则对外呈报的现金流量信息进行剖析 ,指出准则制定中的某些不足 ,并提出笔者的几点建议。
On the basis of the usefulness of cash flow information to policy—making,the paper analyzes it according to the standard on cash flow statement of listed companies in recent years,and points out some shortcomings in it,and gives some advice as well.
出处
《嘉兴学院学报》
2001年第2期39-41,共3页
Journal of Jiaxing University
