在社会主义经济一体化发展的现阶段,会计核算和经济分析系统的统一化已经成为客观的需要,它要求制订和建立经互会各成员国统一的资产负债表格式。由于各国的概念、归类和分析都不相同,这就首先需要研究它们的结构 At the current stage of the development of socialist economic integration, the unification of accounting and economic analysis systems has become an objective need. It requires the formulation and establishment of a unified balance sheet format for each member country of the Inter-Conference. Since the concepts, classifications and analysis of different countries are not the same, it is necessary to first study their structure.