从整个会计体系来看,财务报表处于核心地位。财务报表的目标,确定了会计科目的设置、会计账户的分类以及会计方法的使用。财务报表目标还会影响会计信息的加工与传递方式。而财务报表目标的确定,完全是由会计所服务的经济关系——所有权与经营权的关系来确定的。因此,可以这么说:所有权与经营权的变革,决定了财务报表目标的改革;其目标改革,决定了其内容的改革;而内容的改革,就基本确定了整个会计体系的改革。因此,财务报表改革,应该说是会计体系改革的核心。由于财务报表的改革是一项复杂的系统工程,它既包括了财务报表目标的重新确定,也包括了对财务报表信息质量 From the perspective of the entire accounting system, the financial statements are at the core. The objective of the financial statements is to determine the setting of accounts, the classification of accounting books, and the use of accounting methods. Financial statements will also affect the target accounting information processing and delivery. The financial statements to determine the target, is entirely based on the financial services provided by the accounting firm - the relationship between ownership and management to determine. Therefore, it can be said that the reform of ownership and management determines the reform of the financial statements. The reform of the target determines the reform of its contents. The reform of the content basically determines the reform of the entire accounting system. Therefore, the reform of financial statements should be said that the core of accounting system reform. As the financial statements of the reform is a complex system engineering, which includes both the financial statements to re-determine the objectives, but also includes the financial statements of information quality