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企业财务报告是根据日常会计帐簿记录编制,运用货币计量单位和必要的文字说明,包括反映企业在一定时期内经营成果和财务状况的总结性书面文件,它是企业会计工作的最终成果,是输出企业会计信息的主要形式。企业财务报告要提供企业的生产经营状况;利润实现及利润分配情况;资金增减和资金周转情况;各项财产物资变动情况;主要税费的缴纳情况;对本期或下期财务状况发生重大影响的事项及其他财务会计方面需说明的问题等。正因为如此,与企业有利害关系的外部信息使用者,特别是企业的主管税务机关、贷款银行、审计、财政部门更需要以此分析确定纳税额、贷款额度以及监督、严肃财经纪律,同时各级财政部门还需逐级汇总基层财务报告,为国家宏观调控部门了解和掌握国民经济的发展速度,统制宏观经济计划,进行重大经济决策,提供直接的、第一手的资料。
Enterprise financial report is based on the daily accounting bookkeeping records, the use of monetary units and the necessary text description, including the business reflects the operating results and financial conditions within a certain period of summary written documents, it is the final result of corporate accounting work is Output the main form of corporate accounting information. The financial report of the enterprise shall provide the production and operation status of the enterprise; the realization of profit and the distribution of profits; the increase and decrease of funds and the turnover of funds; the changes of various property and materials; the payment of major taxes and fees; and significant influence on the current or next financial position Issues and other financial accounting issues that need to be explained. Because of this, the external information users who have an interest in the enterprise, especially the competent tax authorities, the lending banks, the auditing and the financial departments of the enterprises, need to analyze and determine the amount of the tax, the amount of loans, the supervision and the serious financial and economic discipline, Financial departments at the same level also need to compile grassroots financial reports step by step, understand and grasp the pace of national economic growth for the country’s macro-control departments, control the macroeconomic plan, make major economic decisions and provide direct and first-hand information.