在现代商品经济中,企业的经营环境千变万化,企业生产经营活动也日趋复杂,与企业相关的利益集团不断增加,企业对外报告责任也逐步扩大,企业对外财务报告的内容、手段等都在发生重大的变化,本文就财务报表的改革提出了自己的一些看法。 In the modern commodity economy, the operating environment of enterprises is ever-changing. The production and business activities of companies are also becoming increasingly complex. The number of interest groups related to enterprises has been increasing, and the responsibility for the company’s external reporting has also gradually expanded. The contents and methods of the company’s external financial reports are all undergoing major This article presents some of its own opinions on the reform of financial statements.