当前世界上通行的企业财务报表体系,其模式一般都大同小异,即以损益表为主导,包括资产负债表和以后增添的现金流量表以及它们的附表、注释和说明。这一套财务报表体系模式,演进形成于1930年前后,迄今已有近70年的历史,其间虽然有所发展,但却没有根本性的变革。要求改革的呼声,不断地来自各个 The prevailing world financial reporting system of enterprises, the models are generally the same, that is dominated by the income statement, including the balance sheet and the subsequent addition of cash flow statements and their schedules, notes and instructions. This set of financial statements system model, evolution formed around 1930, so far nearly 70 years of history, during which although the development, but there is no fundamental change. The calls for reform continue to come from all