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会计报告按其历史演进,依次出现了资产负债表、利润表、现金流量表、所有者权益变动表,随着会计环境的重大变迁,会计报告将发生历史性重大变化,推动财务管理的发展。从历史发展的角度,辨证唯物地分析两者之间的关系,研究会计报告演进对财务管理的贡献,除了了解过往、以史为鉴,更重要的是寻找财务管理发展的动因和规律,并能够把握未来的发展方向。
Accounting reports evolve in accordance with their history. Balance sheets, income statements, cash flow statements, and owners’ equity changes appear in sequence. With the significant changes in the accounting environment, significant historical changes will occur in accounting reports, which will promote the development of financial management. From the perspective of historical development, the paper analyzes the relationship between the two dialectically and materially, and studies the contribution of accounting report evolution to financial management. In addition to understanding the past and taking history as reference, what is more important is to find the motivation and law of financial management development and be able to grasp the future The direction of development.