国际会计准则与中国会计准则《现金流量表》比较  

The On the Difference of Cash Flow Table between Study of the International Accountant Criterion and the Chinese Accountant Criterion

作　　者：瞿云华[1] 谭靖[1] 

机构地区：[1]河北理工大学轻工学院,河北唐山063000

出　　处：《河北理工大学学报（社会科学版）》2007年第4期46-48,共3页Journal of Hebei Polytechnic University:Social Science Edition

摘　　要：分析对比了国际会计准则与中国会计准则有关《现金流量表》的部分相同和不同之处;论证了现金流量表的作用及编制基础;中国会计准则的制定应坚持程序理性原则。The analysis has compared some difference and similarities of the international accountan criterion and the Chinese accountant criterion of on ＂ Cash Flow table＂, proven the Table＇ s function and the establishment foundation; and confirmed that Chinese accountant the criterion formulation should persist the procedure rationl principle.

关 键 词：会计准则 比较 差异 现金流量表 

分 类 号：F231.5[经济管理—会计学]