一、新会计准则对财务报告的整体影响(一)强化了会计信息决策有用的要求新准则在财务报告目标方面,强化了会计信息决策有用的要求。企业会计准则体系以强调高质量会计信息的供给与需求为核心,要求财务报告在反映企业管理层受托责任履行情况的同时,应当向会计信息使用者提供决策有用信 First, the new accounting standards on the overall impact of financial reporting (A) to strengthen the useful decision-making accounting information The new guidelines in the financial reporting objectives, strengthen the accounting information decision-making useful requirements. Corporate accounting standards system emphasizes the supply and demand of high-quality accounting information as the core, while requiring the financial report to reflect the fulfillment of the entrusted responsibilities of the enterprise management, it should provide the accounting information users with useful information for decision-making