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企业的财务报表,是反映企业一定时点的财务状况和一定时期的经营成果、资金变动情况的书面文件。财务报表能反映企业的各种信息,不同的财务报表使用者要求各不相同,在各自使用报表过程中,就会发现财务报表存在着主观性、全面性、时效性、真实性、前瞻性以及阅读方面的局限性日益明显。如何尽量减少财务报表的局限性,增加它的有用性,成了目前大家关注的焦点。
The financial statements of the enterprise are written documents reflecting the financial status of the enterprise at a certain point in time and the operating results and the capital changes during a certain period of time. Financial statements can reflect all kinds of information of enterprises. Different users of financial statements have different requirements. During the process of using the statements, the financial statements will find subjectivity, comprehensiveness, timeliness, authenticity, forward-lookingness, The limitations of reading are increasingly evident. How to minimize the limitations of financial statements and increase its usefulness has become the focus of everybody’s attention at present.