财务报表是综合反映资产、负债和所有者权益的情况及一定时期的经营成果和财务状况变动的书面文件。他的一个重要职能是向与企业有利害关系的各个方面及其他相关的机构提供决策有用的信息。随着国外财务报告由“过去式”向“将来式”转变的趋势日益明显，有关国内企业财务报告 The financial statements are written documents that comprehensively reflect the changes of the assets, liabilities and owners’ rights and the operating results and financial conditions over a certain period of time. One of his key functions is to provide useful information for decision-making to all aspects of stakeholder engagement and other relevant agencies. With the trend of foreign financial reports changing from “past tense” to “future type”, the domestic financial reports