资产负债表是纳税人公开报表中的一张主要报表，反映其某一特定时点上的财务状况。无论是对投资人、债权人来说 ,还是对税务机关来说 ,审核资产负债表都是了解纳税人经营和财务情况的一个重要途径。下面 ,就谈谈税务机关应怎样审核纳税人的资产负债表。数字对比法和指标比较法 The balance sheet is a key statement in the taxpayer’s public statements reflecting the financial position at a particular point in time. Whether it is for investors, creditors, or the tax authorities, auditing the balance sheet is an important way to understand the taxpayer’s business and financial conditions. Next, talk about how the tax authorities should review the taxpayers’ balance sheets. Digital comparison method and index comparison method