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随着我国经济体制改革的深入发展和对外开放的进一步扩大,原来那种按行业制定、高度统一的会计核算制度已不适应形势的需要。会计是经济管理的重要组成部分,我国要实现经济的现代化,必需实施现代化的管理。因此,根据我国国情并借鉴国际惯例制定我国的会计准则,就成为我国会计改革的方向。财政部已组织会计专家们制定了我国《会计准则第一号——基本准则》草案,对已沿用几十年的会计核算制度进行全面的、重大的改革,其中一项重要改革,就是会计报表的改革。会计报表由资产负债表、利润表、财务状况变动表这三个主表和有关附表组成,与现在外商投资企业会计报表基本相同。
With the in-depth development of China’s economic system reform and the further expansion of opening up to the outside world, the type of accounting system that has been formulated according to industry and has a high degree of uniformity has not been adapted to the needs of the situation. Accounting is an important part of economic management. To achieve economic modernization, China must implement modern management. Therefore, according to China’s national conditions and drawing on international practices to formulate our country’s accounting standards, it has become the direction of China’s accounting reform. The Ministry of Finance has organized accounting experts to formulate a draft of China’s “Accounting Standard No. 1 - Basic Principles”, which has undergone comprehensive and major reforms in accounting systems that have been used for several decades. One of the important reforms is the accounting statements. Reforms. The accounting statements consist of the three main tables of the balance sheet, income statement, and statement of changes in financial status and the related schedules, which are basically the same as the accounting statements of foreign-funded enterprises.