按照现行政策，企业改制设立股份有限公司并申请公开发行股票，需要编制改制前三年的会计报表①，该报表属于申请设立公司及公开发行股票申报材料当中必备的法律文件。目前我国尚未制定出有关编制改制企业申报会计报表②(申报报表)的会计准则。尽管中国证监会已公布《首次公开? According to the current policy, the establishment of a limited liability company and apply for public offering of stocks requires the preparation of the accounting statements for the first three years of the restructuring, which is an indispensable legal document for the establishment of the company and public offering of stock returns. At present, China has not yet formulated accounting standards for the preparation of the restructuring of enterprises to declare the accounting statements ② (declaration). Although China Securities Regulatory Commission has announced "the first public?