论中央企业年度报表决算的编制重点

中央企业的年度报表决算数据有助于财政部掌握准确的中央企业财务状况、经营成果，是财政部调控国民经济的重要依据。做好年度报表决算，是会计人员必须完成的艰巨任务。文章结合实际工作经验，分析了中央企业年度报表决算编制的重点，提出了工作方法和新思路。

On the Key Points of Establishment of Annual Final Accounting Report in the Central Enterprises

The data of establishment of annual final accounting report of central enterprises is an important benchmark for adjusting national economy, which is helpful for ministry of finance to understand central financing state and performance. It is a daunting business for the accountants to make a good annual report. Based on practical experience, the article analyzes the establishment of annual final accounting report and raises ways and new training of thonght for the work.