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企业会计报告是一定时期内企业经营活动信息的综合表现,是依据现有信息决策未来的重要依据,因此会计报告信息的真实可靠、及时准确对于相关利益各方决策极其重要。由于会计准则和企业会计核算制度本身的局限性,即使是真实准确的会计报告信息也不能完全作为决策的信息依据,须对会计报告数据进行深入解读并调整后才能作为准确的决策信息。
Enterprise accounting report is the comprehensive performance of enterprise’s business activity information within a certain period and is an important basis for decision-making based on the existing information. Therefore, the true and accurate accounting report information is timely and accurate for decision-making of all stakeholders. Due to the limitations of the accounting standards and the enterprise accounting system, even the true and accurate accounting report information can not be used as the basis for decision-making completely. Therefore, the accounting report data must be thoroughly read and adjusted before being used as accurate decision-making information.