论地勘单位编报现金流量表的必要性与可行性（On the necessity and feasibility of compiling and reporting cash flow statement of geological prospecting units）.docVIP

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论地勘单位编报现金流量表的必要性与可行性（On the necessity and feasibility of compiling and reporting cash flow statement of geological prospecting units）.doc

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论地勘单位编报现金流量表的必要性与可行性（On the necessity and feasibility of compiling and reporting cash flow statement of geological prospecting units） On the necessity and feasibility of compiling and reporting cash flow statement of geological prospecting units Abstract: This paper first discusses the nature and function of the cash flow statement, and then extends the management of geological prospecting The necessity of unit compiling and reporting the cash flow statement, and the accounting nature of the geological prospecting units and the applicable compiling and reporting parties The law and the characteristics of geological prospecting units and the treatment of some special problems have been put forward in detail Opinion。 Key words: geological prospecting units; cash flow statement; performance appraisal First, the nature and role of the cash flow statement The statement of cash flows, which was issued by the Ministry of Finance in March 1998, is an enterprise accounting standard for cash flow As specified in the scale (revised in January 18, 2001), applicable to all enterprises and units, and At least by year. Accordingly, the cash flow statement has become the three major accounting statements of the current enterprise Table (balance sheet, income statement, cash flow statement). As reflected in the enterprise cash flow statement Cash is a broad concept of cash, including cash and cash equivalents. The accounting information reflected in the balance sheet and profit statement is calculated on the basis of accrual basis It is necessary to consider the principle of proportion and the premise of power and responsibility. Therefore, it inevitably contains certain Financial risk (such as whether the receivable can be recovered on time and other assets impairment or loss factors As well as certain funds precipitation phenomenon. The cash flow statement is based on the cash basis Based on the actual inflow and outflow of cash, the accounting information provided by cash flow ha