会计管理是经济管理的重要组成部分。会计报表目标应从属于会计管理目标。会计报表的目标是提供决策有用的信息。然而,我国现有的会计报表难以展示信息使用者听需要的信息,比如产权构成、资产保值和增值情况、资产流动性、变现能力、可预计的现金流量、获利能力和利润去向、经营风险以及企业对社会的贡献等。为了保障我国社会主义市场经济体制正常运行的需要,尽可能满足宏观计划调控与市场调节过程中对会计信息的要求,必须改革现行的会计报表。笔 Accounting management is an important part of economic management. Accounting statements should be subject to the objectives of accounting management objectives. The goal of accounting statements is to provide useful information for decision making. However, the existing accounting statements in our country are difficult to display information users need to hear the information, such as property rights, asset hedging and value added, asset liquidity, liquidity, predictable cash flow, profitability and profitability, business risk As well as corporate contribution to society. In order to guarantee the normal operation of our country’s socialist market economic system and to meet the requirements of accounting information in the process of macro-planning control and market regulation as much as possible, we must reform the current accounting statements. pen