论文部分内容阅读
会计报表是企业财务报告的组成部分,是对企业在固定会计期间内的实际经营状况及成果的真实体现。它主要由“四表一注”共同组成,而该信息在企业中的地位举足轻重。不仅能够为信息使用者提供较为可靠的数据信息,为企业的重大经济决策作出较为和学的分析及理论保证,更对国家实施宏观调控提供了重要依据。因此,一旦会计报表质量不高,将会对企业造成较为不利的影响,更严重时还会扰乱市场秩序。
Accounting statements are part of an enterprise’s financial report and are a true reflection of the actual business conditions and achievements of the enterprise during a fixed accounting period. It is mainly composed of “four tables and one note ”, and this information plays a decisive role in the enterprise. It can not only provide more reliable data and information for information users, but also provide more academic analysis and theoretical assurance for major economic decisions of enterprises. It also provides an important basis for the implementation of macro-control by the state. Therefore, once the quality of accounting statements is not high, it will have a more adverse impact on the enterprises, and even more serious disrupt the market order.