会计报表指标设置得是否科学合理,直接影响其编制质量。科学的会计报表指标,既要全面、系统,又要简明、实用,照此要求,现行供销社会计报表指标似还存在一些问题。这些问题可归纳为“三多两不”:“三多”是重复指标多,难算指标多,估算指标多,“两不”是计算口径不一,衔接关系不清。 Whether the accounting report indicators are set scientifically or not has a direct impact on the quality of the compilation. Scientific accounting statements and indicators need to be comprehensive, systematic, and concise and practical. According to these requirements, there are still some problems in the current supply and marketing social accounting report indicators. These problems can be summed up as “three more and two are not”: “Three more” is the repeated indicators, difficult to calculate the number of indicators, many estimates, “two no” is the calculation of different standards, the connection is unclear.