【摘要】 围绕资金流量核算的演进历程、资金流量表的编制、模型以及应用四个方面，对资金流量核算研究进行评述。首先，从资金流量核算的起源、发展和完善三个阶段厘清资金流量表的发展脉络；其次，系统梳理国内和国际资金流量表的编制，比较分析主要经济体资金流量表的编制情况，并介绍资金流量表的预测方法；再次，介绍资金流量表的相关分析模型及原理；最后，重点归纳总结资金流量表的应用。更多还原

【Abstract】 This paper mainly reviewed the research on fund flow accounting from four aspects, that was, its evolutionary history,the compilation of fund flow statement, models and applications. Firstly, this paper clarified the development trajectory of fund flow statements by tracing their three stages of origin, development and refinement. Secondly, it systematically combed the compilation of both domestic and international fund flow statements, and then compared and analyzed the compilation practices of major economies’ fund flow statements, followed by introducing forecasting methods for fund flow statements. Thirdly, this paper described relevant analytical models and principles related to fund flow statements. Finally, this paper summarized the applications of fund flow statements.更多还原