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财务状况变动表是反映企业在一定时期内资金的来源和运用情况的会计报表,也是分析企业财务状况增减变化的财务报表。在西方国家,非常重视财务状况变动表的编制,因为它既能促使企业领导更有效地筹运资金,而且又有助于外界人士全面了解企业当期财源的来去和经营情形。迄今,我国国营企业尚未编制这张报表。这是由于长期以来,在我国计划经济
The statement of financial position is an accounting statement that reflects the source and use of funds by the enterprise over a certain period of time. It is also the financial statement that analyzes the changes in the financial status of an enterprise. In western countries, great importance is attached to the preparation of the statement of financial position because it can help business leaders to raise funds more efficiently and help outsiders to fully understand the current financial situation of enterprises. So far, our state-owned enterprises have not prepared this report. This is due to the planned economy in our country for a long time