我国新会计制度1993年7月1日实施后,对每个基层财会人员和许多从事会计教学工作的人们来说,财务状况变动表无论是实际编制还是教学,都是个难点。究其原因,一方面,财会人员没有真正理解本表要反映的经济内容及其平衡原理.另一方面,与本表设计上的误区有关。本文试就这些问题作如下探讨。一、关于财务状况变动表反映的经济内容及表式 After China’s new accounting system was implemented on July 1, 1993, it is a difficult point for every grassroots financial accountant and many people engaged in accounting teaching work to make changes in the financial status both in actual preparation and in teaching. The reason, on the one hand, the financial accountants did not really understand the economic content to be reflected in this table and its balance of principle, on the other hand, with the design errors on the table. This article examines these issues as follows. First, on the financial status of the table reflected in the economic content and table