现金流量信息目前已成为理论与实务工作人员关注的重点之一，然而从实践来看，现金流量表的编制与分析存在一定的局限性，从而使报表分析人员得出的信息存在一定程度的失真，本文将就此作简要分析。一、报表编制因素造成的现金流量信息失真１．现金流量表编制的准确性。实务中 At present, cash flow information has become one of the focuses of the theoretical and practical staff. However, from the practical point of view, the preparation and analysis of the cash flow statement have some limitations so that there is a certain degree of distortion in the information obtained by the report analysts This article will provide a brief analysis of this. First, the preparation of statements of cash flow caused by information distortion 1. The accuracy of the preparation of cash flow statement. In practice