财务状况变动表是综合反映企业一定会计期间内营运资金来源和运用及其增减变动情况的会计报表。在市场经济愈来愈发达的今天,它对企业管理者、投资者、信贷者及企业经营者起着越来越重要的作用。为便于广大财务工作者更准确地编制,现就其编制原理发表拙见,愿与广大财务审计工作者商榷。 新的财务会计制度将会计方程式由“资金占用=资金来源”变为“资产=负债+所有者权益”,它不仅体 The financial status statement of change is an accounting statement that comprehensively reflects the sources and utilization of working capital and the changes in the working capital during a certain accounting period of an enterprise. Today, as the market economy is getting more developed, it plays an increasingly important role in business managers, investors, lenders and business operators. In order to make it easier for the majority of financial workers to work out more accurately, they are humble about their principles and are willing to discuss with the vast number of financial auditors. The new financial accounting system changed the accounting equation from “capital occupation = capital source” to “assets = liabilities + owner’s equity”