随着国家政治经济形势的变革,我国工业企业会计报表体系也几经变化.五十年代中期实行的是苏联模式的报表体系.大跃进时期搞无帐会计,这套报表体系被一张主要指标表取代.在国民经济调整时期,会计报表体系又逐步恢复五十年代的内容.十年动乱,会计工作遭到了更大的破坏,会计报表一度又出现一张表形式.党的十一届三中全会以来,拨乱反正,会计报表体系逐步完善,现行的报表体系基本上可以适应经济体制改革的工作需要.但是,按照改革的要求,现行会计报表体系还存在以下问题. 第一,表格太多,工作量大.现行报表体系基本上是在五十年代报表体系的基础上,又增加了一些表,而且越加越多.中央的、省的、市的、主管 With the transformation of the country’s political and economic situation, the accounting system for industrial enterprises in our country has undergone several changes. The mid-1950s implemented the Soviet-style reporting system. During the Great Leap Forward engage in non-performing accounting, the reporting system was a major indicator In the period of national economic readjustment, the system of accounting statements gradually resumed the content of the 1950s .After ten years of turmoil, the accounting work was more damaged, and the accounting statements appeared once again in the form of a table .In the third session of the 11th CPC National Congress Since the plenary session, the system of accounting statements has been gradually improved, and the current reporting system can basically meet the needs of economic system reform. However, according to the requirements of the reform, there are still some problems in the current accounting system. First, too many forms and jobs The current reporting system is basically based on the reporting system in the 1950s, with some additional tables added, and more and more. Central, provincial, municipal and supervisors