会计报表是会计信息的最终载体，其所提供的会计信息能较全面地反映企业的财务状况和经营成果。但在新经济时代，这种以历史成本为基础核算反映企业过去经营业务的财务报告模式已受到越来越多的批评。传统会计报表只能反映有限的数字信息，而事实上财务报告不仅要揭示定量、确 Accounting statements are the ultimate carrier of accounting information, and the accounting information provided by them can more fully reflect the financial status and operating results of the enterprise. However, in the new economic era, this mode of financial reporting based on historical cost has reflected more and more criticisms of the past financial operations of enterprises. Traditional accounting statements can only reflect limited digital information, but in fact the financial report not only reveals the quantitative, indeed