以资产负债表、损益表和财务状况变动表这三种报表构成的会计报表基本体系，是新会计制度在会计报表方面对原有的、传统的报表体系的一项重大改革。就目前而言，资产负债表和损益表从编制质量上和为企业决策者服务上都发挥了积极的作用，但财务状况变动表却未能与上两表并驾齐? The basic system of accounting statements, which consists of three statements, the balance sheet, the income statement, and the statement of changes in financial position, is a major reform of the original and traditional reporting systems of the new accounting system in terms of accounting statements. For now, the balance sheet and profit and loss statement have played a positive role in the quality of the preparation and the service of corporate decision makers. However, the statement of changes in financial status has failed to align with the previous two tables.