Analysis on the Compiling Method and Function of Cash Flow Statement

China is quickening its pace in the transformation of enterprise management and strengthening the international economic coorperation.So the cash flow statement is becoming more and more important.The article attempts to elaborate that the comiling of a cash flow statement should be on a wide conception of cash,which is to reflect the cash inflow and cash outflow of an enterprise in a specific accounting period of time.The cash folw statement can reflect the cash liabilities of an enterprise.The statistics and materials may well explain the important role that a cash flow statement plays in investment policy and international economic coorperation.