摘要现金流动制是一个比权责发生制更为合理的确认基础。

Cash flow basis is more rational than accrual basis in measurement.

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这是权责发生制与现金流动制在会计报表方面的一个最显著的不同点。

This is a most remarkable difference in account statement between accrual basis and cash flow basis.

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本文阐述了现金流动制的原理及优点，分析了现金流动制的应用前景。

This article elaborates cash flow basis' principle and the merit and analyzes the application prospect of cash flow basis.

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