企业会计报表是反映一个企业的经济信息,也是对企业会计期间经营成果的总结。作为企业负责人怎样审阅会计报表,抓住会计报表中的关键信息至关重要。特别是新<会计法》明确规定:“单位负责人对本单位的会计工作和会计资料的真实性、完整性负责。”因此,企业负责人对会计报表的真实性、完整性承担着相应的法律责任和管理责任。这就需要负责人不仅要有一定的宏观决策能力,还需要具备一定的财务管理知识和审计常识。企业财务报告中资产负债表、损益表、现金流量表这三种主表从不同方面反映了企业财务状况,它能使企业负责人了解企业经营的基本情况,是重点应该掌握的部分,但同时也不能偏废对其他财务报 Enterprise accounting statements reflect the economic information of an enterprise, but also a summary of the business results of the enterprise accounting period. As the person in charge of business review of accounting statements, to seize the key accounting information is crucial. In particular, the new clearly stipulates: “The person in charge of the unit is responsible for the authenticity and completeness of the accounting and accounting information of the unit.” Therefore, the responsible person of the enterprise is responsible for the authenticity and completeness of the accounting statements Legal responsibility and management responsibility. This requires the person in charge not only to have a certain degree of macro-decision-making ability, but also need to have some financial management knowledge and auditing knowledge. The three main tables of the balance sheet, income statement and cash flow statement in the financial report of the enterprise reflect the financial status of the enterprise from different aspects. It enables the responsible person of the enterprise to understand the basic situation of the enterprise operation and is the key part that should be grasped. At the same time Can not be partial to other financial reports