０ 前言 会计核算系统的主要目标，就是为投资及其他利害关系人提供与其决策相关而又充分、有效的信息，而作为提供会计信息最终手段的财务报告，其结构、内容，对经济活动揭示的深度和广度，直接影响到提供信息的质量。现行财务报告主要以会计报表的形式反映，而会计报表格式 0 Foreword The main objective of an accounting system is to provide investors and other stakeholders with relevant, sufficient and effective information relevant to their decision-making. The financial reporting as the ultimate means of providing accounting information, its structure, contents, Depth and breadth, a direct impact on the quality of information provided. The current financial report is mainly reflected in the form of accounting statements, and the accounting statement format