财务报表的产生与发展是与现代会计的历史沿革密切相关的。现代会计诞生于地中海沿岸诸国,而它的发展和成熟是在美国。现代会计诞生时,地中海沿岸诸国的商人们主要从事一些海上短期贸易。每一次贸易结束就利用一些损益帐户计算损益。随着海上贸易的迅速发展,客观上产生了对资本的需求,商人们开始寻求海上长期的合伙经营伙伴。于是就有必要定期编制财产目录。这是后来定期提供资产负债表的前驱。商业贸易的发展,推动了借贷活动和银行信用的发展,企业的资金来源就靠银行贷款 The emergence and development of financial statements are closely related to the history of modern accounting. Modern accounting was born in the Mediterranean coast countries, and its development and maturity in the United States. When modern accounting was born, merchants in the Mediterranean coasts were mainly engaged in some short-sea trade. At the end of each trade, some profit and loss accounts are used to calculate the profit and loss. With the rapid development of maritime trade, there has been an objective demand for capital. Traders began to seek long-term partnership partners at sea. So there is a need to regularly compile the property directory. This was the forerunner to later provide the balance sheet on a regular basis. The development of commerce and trade has promoted the development of credit activities and bank credit. The sources of funds for enterprises rely on bank loans