在市场经济条件下，任何一个企业的经营业绩都请受其利害关系人的关注，这些利害关系人有：现有的和潜在的投资者、债权人、企业管理人员、部门经理、雇员、政府有关经济管理部门以及其他社会公众。投资者对此感兴趣的原因是解决是否投资或收回投资，因为投资者（委托人）将其 Under the conditions of a market economy, the operating results of any one company are subject to the attention of its stakeholders: existing and potential investors, creditors, business managers, department managers, employees, and government Economic management department and other publics. Investors are interested in this because the solution is to invest or recover the investment, because investors (clients) to its