会计报表是会计信息的载体，企业外部会计信息的需求者主要是通过会计报表来了解企业的生产经营活动，会计报表的数量和质量直接影响企业外部信息使用者的行为。按照国际惯例，企业对外提供的报表主要有：资产负债表；损益表；财务状况变动表。１９９８年３月２０日，财政部下 Accounting reports are the carriers of accounting information. The demanders of external accounting information mainly understand the production and business activities of enterprises through accounting reports. The quantity and quality of accounting statements directly affect the behavior of external users of information. In accordance with international practice, the enterprises provide the statements are: balance sheet; income statement; statement of financial position. March 20, 1998, under the Ministry of Finance