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Cash flow is the lifeline of an enterprise. At present, there are deficiencies in China's current cash flow statement classification presentation. This article aims to explore the optimization path of China's cash flow statement presentation. First of all, the article analyzes the deficiencies of the current cash flow statement presentation, including the structure is not reasonable enough and the information disclosure is not comprehensive enough. Subsequently, it puts forward targeted optimization suggestions, including maintaining the internal consistency of the statements, strengthening the transparency and accuracy of information disclosure, and promoting convergence with IFRS. Optimizing the presentation of the statement of cash flows can help improve the readability and usefulness of the financial statements, provide investors, creditors, and other stakeholders with more comprehensive and accurate corporate financial information, and promote the healthy development of the capital market.
Shan Sun (Fri,) studied this question.