Research Of Cash Flow Accounting And It's Report

Cash flow accounting is a branch of accounting information system, it is based on cash flow , through reporting the present flowed cash or the future flowed cash, it reflects the realistic and potential profits. This article used comparison and analysis's method, analyzed the theory of cash flow accounting ,through comparing and analyzing the cash flow accounting of Chinese and west induced the characteristics of our country's cash flow accounting .This article s aim is to clear the lack of our country's cash flow accounting theory, analyzed the limitation in application , and the ideas is presented to make cash flow accounting perfect and development.This article is from the cash flow accounting's theories, cash flow statements comparison and analysis, cash flow accounting s apply in our country and the cash flow accounting s perfect and development to explore the question of cash flow accounting and it's statement. This article think the cash flow accounting is a development and complement to the accrual basis accounting ,it's object is to show cash flow information to all kinds of interest groups and the manage departments , cash flow accounting's perfect and development have theorie's and realistic meaning to the management decision.