会计报表是企业、行政事业单位经济活动的综合反映。汇集、审核、确认国有单位的会计报表既是财政（国资）部门的主要信息来源，又是财政管理的重要工作手段。随着社会主义市场经济体制的逐步建立，政府管理经济的方式正在发生重大变化，这对建立“精简、高效、规范、统一”的 Accounting statements are the comprehensive reflection of the economic activities of enterprises and administrative institutions. Assemble, review and confirm that the accounting statements of the state-owned units are both the main source of information for the financial (state-owned) departments and an important means of financial management. With the gradual establishment of a socialist market economic system, major changes have taken place in the way the government manages its economy. This is of great significance to the establishment of a “streamlined, efficient, standardized and unified”