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财务报告是反映一定时期企业财务状况和经营状况的书面文件,是会计核算的结果和最后环节,也是企业对外披露财务信息的主要手段。本文专门从多方面对财务报告的特征进行了评析。
The financial report is a written document that reflects the financial status and business conditions of a company over a period of time. It is the result and the last link of the accounting calculation. It is also the main means by which an enterprise discloses its financial information. This article specifically reviews the characteristics of financial reports from many aspects.