“加报会计报表”现象透视左爱萍《企业会计准则》及分行业会计制度规定，企业月度对外报送的会计报表只有“资产负债表”和“损益表”。这是适应市场经济发展的明智举措。可是笔者近期见到的却是另一番景象：一些地区的财政主管机关要求企业向外报送的会计报表仍是老格调... According to Zou Aiping’s “Accounting Standards for Business Enterprises” and the accounting rules of different industries, the monthly financial statements submitted by the enterprise are only the “balance sheet” and the “income statement.” This is a wise move to adapt to the development of a market economy. However, I recently saw another scene: the financial authorities in some regions require enterprises to report outwardly is still the old style of financial statements ...