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企业会计报表的编制就是为了最大限度的满足其现有和潜在的投资者、债权人、政府以及其他使用者对相关会计信息的需求,从而让他们对企业的财务状况与经营成果作出合理的评价,进而指导他们做出准确的生产与经营决策。那么,新会计制度下的企业会计报表有着新的特点与变动,要求财务人员或会计信息使用者在进行分析与应用时应该尽量注意这些差异性,尽可能的让新会计制度下的会计报表为企业的经营管理与决策提供可靠的会计信息,从而实现其科学、合理且有效的应用。
The preparation of corporate financial statements is to maximize the current and potential investors, creditors, governments and other users of the relevant accounting information needs, so that they make a sound assessment of the company’s financial position and operating results, And then guide them to make accurate production and management decisions. So, the new accounting system of corporate accounting statements have new features and changes require financial personnel or accounting information users in the analysis and application should pay attention to these differences as much as possible, so that the accounting system under the new accounting report as Business management and decision-making to provide reliable accounting information, so as to achieve its scientific, rational and effective application.