2004•Journal of Shandong Administrative College and Shandong Economic Management Personnel CollegeRequires access
Analysis on Cash Flow Comparing with Statement of Financial Change
Xing Qing-yan
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Abstract
In order to integrate with international economy, Ministry of Finance issued the Enterprise Accounting Criteria-Cash Flow Statement in March 1998. Cash Flow Statement is among the most important indicator in market economy together with balance sheet, profit-and -loss statement. The change form of financial situation was replaced by cash flow in 1998 in America. It's the internal requirements of economic change.