预算会计报表改革的思考辽宁省财政学校副教授张中仁依据《会计法》、《预算法》和《企业会计准则》的有关规定，会计报表是以会计账簿记录和其他有关资料为依据，编制的具有完整、连续、系统的概括反映各级政府、行政，事业、企业单位的指标体系，在一定的会计期间内的预... Based on the Accounting Law, Budget Law and Accounting Standards for Business Enterprises, accounting statements are prepared based on the accounting books and records and other relevant materials, and have been prepared with the complete Continuous, systematic summary reflects the various levels of government, administration, business, business unit of the index system, in a certain period of accounting ...