新《企业会计准则》修订了财务报表框架,将三张主表改为四张主表,增加了“所有者权益变动表”。本文从新旧会计准则变化入手,从新旧会计准则找出财务报表的变化的动因以及对会计信息质量的影响。 The new “Accounting Standards for Business Enterprises” revised the financial statements framework, changed the three main tables into four main tables, and added “Change of Owner Equity”. This article starts with the changes of old and new accounting standards, finds out the motivation of the changes of financial statements and the impact on the quality of accounting information from the old and the new accounting standards.