会计报表所提供的有用信息,是由五个基本部分组成的,即财务状况、经营业绩、财务状况变动、企业财务前景预测以及企业对社会的贡献。其中前四个项目构成会计报表的经济性目标;后一项构成会计报表的社会性目标。会计报表目标的组成结构可图示如下: The useful information provided by the accounting statements is composed of five basic components, namely, financial status, operating performance, changes in financial status, forecast of corporate financial prospects, and corporate contributions to society. The first four items constitute the economic goals of the accounting statements; the latter constitute the social goals of the accounting statements. The composition of the objectives of the accounting statements can be illustrated as follows: