财务报表是财务报告的核心。它能综合反映企业一定时期的经营成果及一定时点财务状况的书面文件。财务报告是通过企业财务报表对外揭示和表述财务信息的。作为企业外部的信息使用者，正是通过财务报告是这一形式来了解企业的财务状况、经营业绩以及财务状况变动情况等财务信息 Financial statements form the heart of financial reporting. It can comprehensively reflect the business performance of a certain period of time and a certain point in time the financial position of the paper. Financial reporting is the disclosure and presentation of financial information through corporate financial statements. As an external user of information, it is through this form of financial reporting that financial information such as the company’s financial position, operating performance and changes in financial position