财务会计报告是随着复式簿记的产生和发展而形成的。早期的会计报告主要是以账簿直接报告的方式进行的,19世纪的工业革命,以及现代企业组织形式——股份有限公司的诞生,导致了财务会计报告的第一次革命——采用会计报表的形式。财务会计报表的演变持续了近100年的时间,分别经历了以资产负债表为中心的阶段、以损益表为中心的阶段和两表并重的阶段。20世纪80年代后,市场经济国家逐步建立和完善了以财务会计报表为中心、表外披露为补充的现行财务会计报告模式。由于现行的模式对表内报告有着苛刻的确认标准,如可计量性和可靠性等,对于不能满足确认标准的重要信息则被摒弃在报告体系之外。进入 Financial accounting report is formed with the emergence and development of double entry bookkeeping. The early accounting reports were mainly carried out in the form of direct reports on books. The industrial revolution in the 19th century and the formation of a modern enterprise organization, the birth of a limited liability company, led to the first revolution in financial accounting reports. form. The evolution of financial accounting statements lasted nearly 100 years, respectively, experienced in the balance sheet as the center stage, the profit and loss statement as the center stage and the two stages of the same period. After the 1980s, the market economy countries have gradually established and perfected the current mode of financial accounting report supplemented by off-balance-sheet disclosures centered on financial accounting statements. Because the current model has harsh confirmation criteria for on-list reporting, such as scalability and reliability, important information that does not meet validation criteria is discarded outside the reporting system. enter