国有资产营运机构怎样设置会计报表系统

How to Set Accounting Report Forms System for State-run Assets Operating Organization

国有资产运营机构在会计核算特别是会计报表系统设置方面无统一的制度和规定,在实际操作中有不少问题,需从资产负债构成项目、利润表构成项目、现金流量表构成项目、财务情况说明书、合并报表、会计报表编制方法及会计政策变更等方面进行改进。

There is no system or rules for State-run assets operating organization to set accounting report forms, and it brings a lot of problems. We should improve on balance sheet items, profit sheet items, cash flow sheet items, finance statement, con- solidated sheet and accounting report forms rules.