论文部分内容阅读
随着我国经济建设的快速发展,财务会计报告编制对企业和投资方以及广大的企业职工的重要性是越来越明显。其不仅能够帮助投资方对市场有个全面的掌握,并以此做出相关的决策,还能够使其及时准确的避免一些商业风险,使得自身获得最大利益,降低风险系数。同时,我们也清楚的认识到,财务会计报告编制的真实性和可靠性对于使用者来讲是多么的重要。本文重点探索财务会计报告编制中的目标导向功能。
With the rapid development of China’s economic construction, the importance of preparing financial and accounting reports for enterprises and investors as well as a large number of enterprise workers is becoming more and more obvious. It can not only help investors to have a comprehensive grasp of the market, and make relevant decisions, but also make it timely and accurate to avoid some of the commercial risks, make their own best interests and reduce the risk factor. At the same time, we also clearly recognize that the authenticity and reliability of the financial accounting report is very important for users. This article focuses on the goal-oriented function of financial accounting report preparation.