1992年12月份财政部颁布了《企业会计准则》,规定企业单位每年编报一次财务状况变动表。由于在执行过程中碰到不少的困难和问题.致使这一规定至今没有很好的实施,据了解目前不少地区没有编报这张报表。在这种情况下,有的同志认为这张报表不合我国国情,作用 In December 1992, the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises”, which stipulated that enterprises and institutions should make annual financial statements of change. Due to many difficulties and problems encountered in the implementation process, this provision has so far not been well implemented. It is understood that many areas are not currently preparing this report. Under such circumstances, some comrades think this statement is not in line with the national conditions and functions of our country