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企业应当定期向主管财政机关等政府部门以及其他与企业有关的报表使用者提供财务报告。公开发行股票的股份有限公司还应当向证券交易机构和证券监管会等提供年度有关财务报告。我国现行的财务报告体系与企业财务评价体系基本上与国际财务会计接轨,是评价企业经营成果和财务状况的重要依据。在一般情况下,各有关方面定期根据财务报告评价企业的财务状况,促进企业改进管理和提高效益。凡能进行正常生产经营的企业都不存在清算问题,只有当企业宣布终止时才需要进行清算。
Enterprises should regularly provide financial reports to financial authorities and other government agencies and other users of reports related to enterprises. A company that publicly issues shares shall also provide annual financial reports to securities trading institutions and securities regulators. China’s current financial reporting system and corporate financial evaluation system are basically in line with international financial accounting and are an important basis for evaluating corporate operating results and financial status. Under normal circumstances, relevant parties regularly evaluate the financial status of the company based on financial reports, and promote the improvement of management and efficiency of enterprises. There is no liquidation problem for companies that can perform normal production and operations, and liquidation is required only when the company announces termination.