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综合反映企业一定时期财务状况及其变动、经营成果的书面性文件就是会计报表,提供以及编制会计报表的主要目的是为了能够实现社会资源的充分且合理的配置。所以,潜在以及现有的企业债权人和投资者、社会公众与政府部门应当要求我国的各个企业提供完整、真实以及能够公允的反映出企业现金流量、经营成果和财务状况的会计报表。对于企业会计报表的使用者而言,不仅应当看到利润的多少,还应当看到利润的实际质量;不仅应当看到利润的具体数据,还应当看到计算利润的整个过程。当前我国的会计报表中存在着诸多有待于迫切解决的问题,这些问题严重的制约了企业会计工作的进行和发展,并且损害了相关人员的切身利益。本文对企业会计报表中存在的问题进行了详细的分析,并且深入的探讨了解决企业会计报表问题的有效措施,希望能够有助于企业的发展。
The comprehensive documentation reflecting the financial status of a company over time and its changes and operating results is the accounting statement. The main purpose of providing and preparing accounting statements is to enable full and reasonable allocation of social resources. Therefore, potential and existing corporate creditors and investors, the public and government departments should require all enterprises in our country to provide complete, true and fair financial statements that reflect the cash flow, operating results and financial status of the enterprise. For users of enterprise accounting statements, not only should see how much profit, but also should see the actual quality of profits; not only should see the specific data of profits, but also should see the whole process of calculating profits. At present, there are many problems that need to be urgently solved in our country’s financial statements. These problems seriously restrict the progress and development of the accounting work of enterprises and damage the vital interests of relevant personnel. This article has carried on the detailed analysis to the problems existing in the enterprise accounting statements, and explored the effective measures to solve the enterprise accounting statements in depth, hoping to be helpful to the development of the enterprise.