一、新准则下的财务报告制度财政部2006年颁布了新企业会计准则,其所设计的财务报告包括会计报表及其附注和其他应当在财务报告中披露的相关信息和资料,即:财务报告=会计报表+附注+其他财务报告其中,会计报表是对企业财务状况、经营成果和现金流量的结构性表述。 I. Financial reporting system under the new standard The Ministry of Finance (MOF) promulgated the new Accounting Standards for Business Enterprises in 2006. The financial reports designed by the Ministry of Finance include the accounting statements and their accompanying notes and other relevant information and materials that should be disclosed in the financial statements, namely: Financial Report = Accounting Statements + Notes + Other Financial Statements Among them, the financial statements are structured statements of the company’s financial position, operating results and cash flows.