财务报告是企业向外界传递自身经营活动情况信息的一种载体,也是信息使用者进行经营管理和科学决策的重要依据。投资者需要透过财务报告所反应出来的信息了解企业的经营情况,进而决定是否对企业进行投资。因此,财务报告从一定程度上影响着资源的流向,具有经济后果。 Financial reporting is a vehicle for enterprises to transmit information about their own business activities to the outside world and is also an important basis for information users to conduct business management and scientific decision-making. Investors need to understand the business performance through the information reflected in the financial report and then decide whether to invest in the business. Therefore, financial reports to a certain extent affect the flow of resources, with economic consequences.