Financial statements are the balance sheet, income statement, cash flow statement, tax payable statement and other main statements, and other sub-sheets according to the requirements of the competent higher authorities. It can reflect the company's financial position.

The statement is applicable to all state-owned and state-controlled enterprises and institutions with enterprise management and urban collective enterprises with legal personality, independent accounting and the ability to prepare complete accounting statements.

Specifically, it refers to all kinds of state-owned enterprises (units) implementing the current accounting system for industry, agriculture, commodity circulation, construction, real estate development, transportation, postal and telecommunication, tourism, catering services and other industries, and the Accounting System for Enterprises, as well as supply and marketing cooperatives, the second-light collective enterprises, labor and employment service enterprises, civil welfare enterprises, street enterprises, school-run enterprises and other collective enterprises in cities and towns.

Enterprises shall be responsible for the organization, collection, review, summary and consolidation of financial accounts reports of sub-enterprises at all levels according to financial or property rights relationships, and shall submit the annual financial accounts reports of enterprises to SASAC in a timely manner according to the regulations.

Enterprises to the SASAC annual financial accounts report should be "unified reporting caliber, unified reporting format, unified reporting requirements.

(a) meet the SASAC requirements for the format of the report, the caliber of the indicators;

(b) the use of a unified financial statements issued by the financial statements software to fill in the financial accounts data;

(c) in accordance with the requirements of the submission of paper documents and electronic files of the financial statements, notes to the statements, financial statements, audit reports and state-owned capital preservation and enhancement of the value of the statement and other information. The company's financial statements will be submitted in accordance with the requirements of the law.

Baidu Encyclopedia-Accounting Final Statements