According to Article 21 of the Accounting Law? The financial accounting report shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work and the person in charge of the accounting institution (accounting supervisor); Units with a chief accountant must also be signed and sealed by the chief accountant. The person in charge of the unit shall ensure that the financial and accounting reports are true and complete.

Financial statements include balance sheet, income statement, cash flow statement or statement of changes in financial position, schedules and notes. Financial statements are the main part of financial reports, excluding directors' reports, management analysis and financial statements, which are included in financial reports or annual reports.

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Statement of changes in financial position:

The statement of changes in financial position is an accounting statement that reflects the source, channel and application direction of funds in a certain accounting period (usually annual), and it is a statement that comprehensively reflects the causes and results of changes in financial management process and financial position of enterprises.

The statement of changes in financial position based on cash, also called statementofcashflow, is an accounting statement that reflects cash receipts and cash expenditures in a certain accounting period. Its purpose is to improve solvency and liquidity; The cash flow statement, formerly known as the capital statement, first appeared in Britain in 1862.

China has long practiced a planned economy. The funds of state-owned enterprises are managed by the Ministry of Finance and banks, and enterprises only need to prepare balance sheets and income statements. The Accounting System for Sino-foreign Joint Ventures promulgated by the Ministry of Finance 1985 and the Accounting System for Joint-stock Pilot Enterprises implemented since 1992+ 1 require joint ventures and joint-stock pilot enterprises to prepare a statement of changes in financial status.

1992, the Ministry of Finance promulgated the Accounting Standards for Enterprises, which stipulated that enterprises must prepare a statement of changes in financial position or a statement of cash flow. 1In March, 1998, the Ministry of Finance promulgated the specific accounting standard "Statement of Cash Flow", which stipulated that the statement of cash flow should replace the statement of changes in financial position.

Baidu Encyclopedia-Financial Statements