笔者在参与农村税费改革过程中发现，不少乡村领导、会计人员对于年终会计报表的准确性与合理性重视不够，造成报表的编制不规范，随意性大，最终导致会计信息失真，给经营决策、资产管理与财务管理带来不利影响。具体表现为：报表数据不准，账表不符；报表数据口径不一，相互 During the course of participating in the reform of rural taxes and fees, many rural leaders and accountants did not pay enough attention to the accuracy and rationality of year-end accounting statements, which resulted in the non-standard and discretionary report preparation, eventually resulting in the distortion of accounting information, Policy-making, asset management and financial management have a negative impact. Specific performance: the report data is not allowed, the account does not match; report data caliber, mutual