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财务报告是企业对外揭示或表述财务信息的总结性书面文件。财务报告主要是向财务报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息,反映企业管理层受托责任履行情况,以利于财务报告使用者作出经济决策。由于财务报告必须遵循公认的会计准则,一般能向投资人提供可靠、相关、真实、公允并具有透明度和可比性的信息。
The financial report is a summary document written or disclosed by the enterprise on the financial information. The financial report mainly provides accounting information related to the financial status, operating results and cash flow of the enterprise to the users of the financial report, which reflects the fulfillment of the entrusted responsibilities of the enterprise management so as to facilitate the economic decision-making by the users of the financial report. Since financial reporting must follow generally accepted accounting principles, it is generally possible to provide investors with reliable, relevant, factual, fair, transparent and comparable information.