一、财务报告体系的变化财务报告是反映企业财务状况和经营成果的书面文件。一般来说包括两个部分,一是会计报表,二是文字说明。会计报表包括资产负债表、损益表和财务状况变动表(或者现金流量表)三张主要报表及其附表。文字说明包括会计报表附注和财务情况说明书。三表体系起源于美国,1963年10月,美国会计原则委员会在第3号意见书中,建议企业提供“资金来源运用表”,并于1971年3月,在第19号意见书中,正式将“资金来源运用表”定名为“财务状况变动表”,规定企业必须提供该表。至此,财务状况变动表已确定其基本会计报表的地 I. Changes in the financial reporting system The financial report is a written document that reflects the financial status and operating results of the company. Generally speaking, it includes two parts, one is the accounting statement and the other is the text description. The financial statements include the balance sheet, profit and loss statement, and three major statements of financial position changes (or cash flow statements) and their accompanying schedules. Text descriptions include notes to financial statements and financial statement of facts. The three-table system originated in the United States. In October 1963, the American Accounting Principles Committee recommended that companies provide a “fund source application form” in the third opinion, and in March 1971, in the 19th position, formally The “Fundamentation of Capital Sources Application Form” is named “Fluctuation of Financial Position”, which stipulates that companies must provide this form. At this point, the Statement of Changes in Financial Position has identified the location of its basic accounting statements.