According to the financial regulatory requirements for listing, the proposed listed company needs to reorganize its historical financial data in accordance with the financial regulatory requirements of the listed company, especially in terms of cost accounting.

Due to the upgrading of government regulation, many small and medium-sized enterprises need to standardize their non-standard business, or due to the investment needs of investors, they need to reorganize their historical accounts, or for the needs of enterprise management, to evaluate their business performance from multiple dimensions.