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企业财务报表是反映企业财务状况和企业经营成果的书面文件,由会计报表、会计报表附注和财务情况说明书组成。企业编制财务报表的目的是向财务报表的需求者提供其所需要的企业财务状况和利润等信息,便于投资者、信贷部门以及其他用户做出决策;也便于政府进行宏观调控,制定税收、就业和社会保障等政策。
The enterprise financial statement is a written document reflecting the financial status of the enterprise and the operating results of the enterprise. It consists of the accounting statements, the notes to the accounting statements and the financial statement. The purpose of the preparation of the financial statements is to provide the demander with the financial status and profit information needed by the financial statements so that investors, credit departments and other users can make decisions. It is also convenient for the government to carry out macro-control and make tax and employment And social security and other policies.