资金平衡表是我国现行财务会计报表中的主要报表之一。随着企业经营机制的改革,多种经济成份的出现,这种报表已不能适应经营管理的需要,有必要随着整个财会工作的改革而对其进行逐步改革。以下谈点浅见: The balance sheet is one of the main statements in the current financial and accounting statements in our country. With the reform of the management mechanism of enterprises and the emergence of a variety of economic components, such statements have been unable to meet the needs of operation and management and it is necessary to gradually reform them with the reform of the entire accounting work. The following talkative opinions: