会计从产生到现在经过两千多年的发展,逐渐形成了以资产负债表、损益表、现金流量表三大财务报表为主干的报告体系。这种报告体系基本能适应经济发展的要求,起到对经济的反映和监督作用。但是,在知识经济时代,人们对会计信息的需求无论从数量上还是从质量上都大大提高了,因此, Accounting from generation to now, after more than two thousand years of development, a reporting system based on the three financial statements of balance sheet, income statement and cash flow statement has been gradually formed. Such a reporting system can basically meet the requirements of economic development and play a role of economic reflection and supervision. However, in the era of knowledge-based economy, people’s demand for accounting information has greatly increased both in quantity and quality. Therefore,