1）如果整句話是陳述發(fā)生在2012年這個時間點的現(xiàn)實情況,用簡單過去式表達即可；如果意思是 “截至2012年,已有23個.” 那么才有必要考慮完成時.不過介詞就需改一下：By 2012,...
2）句子以簡潔易懂為優(yōu),lay 和 establish 意思相近從句寫得復雜了一點.
3) comprehensive financial report 當中不宜插入 government,因為這個詞組對其他公民營企業(yè)也適用,government 可以前置加所有格,甚至省略.
試改寫兩種：
By 2012,23 provinces in the country have already compiled their trial version of the governments' comprehensive financial reports,which has established a solid foundation for a formal financial reporting system.
In 2012,23 provinces in the country compiled their trial version of the governments' comprehensive financial reports,establishing a solid foundation for a formal financial reporting system.