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企业的会计报表,是总括反映企业在一定时期内经济活动情况的书面报告,是有计划地管理经济的一个重要工具。根据会计报表,可以考核有关计划、预算的执行情况,便于分析和总结工作中的成绩和缺点,有利于编制下期的计划和预算,并给国家综合平衡工作提供必要的资料。目前,各企业和各部门在调整和发展生产过程中所采取的措施及其实际效果,也都需要通过会计报表进行检查研究,从而肯定成绩,发现问题,以便
The accounting statements of enterprises are written reports that collectively reflect the economic activities of enterprises during a certain period of time and are an important tool for managing the economy in a planned manner. According to the accounting statements, the implementation of the relevant plans and budgets can be examined to facilitate the analysis and summarization of the achievements and shortcomings in the work, the preparation of the plans and budgets for the next period, and the provision of the necessary information for the comprehensive national balance. At present, all the measures taken by enterprises and departments in adjusting and developing the production process and their actual results also need to be examined through accounting statements so as to confirm the achievements and identify problems so that