会计报表因客观需要而产生,随客观需要的变化而发展。其发展趋势主要体现在两个方面:一是提供历史会计信息内容的扩展,如财务状况变动表、现金流量表、增值表的相继产生;二是在提供信息的时态上,由提供历史会计信息扩展到提供未来会计信息,这就是会计预报(也 Accounting statements arise from objective needs and evolve as objective needs change. The development trend is mainly reflected in two aspects: First, the expansion of the content of historical accounting information, such as the statement of financial position changes, cash flow statements, value-added forms have been produced; second is to provide information on the tense, by providing historical accounting Information is extended to provide future accounting information, which is the accounting forecast (also