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本文围绕企业财务报告的性质及其信息的基本特征论述了财务报表与其它财务报告的区别,财务报表呈示中心及核心信息,而其它财务报告则负责呈示补充与外围信息,二者既有共性又有特性。财务报表关注的是过去时的交易与事项,由注册会计师审计,是符合会计准则的经得起稽考的有力的客观证据。经过计量与确认的会计程序来编制财务报表,其内容仅以财务报表要素作为支撑,这决定了它是对实际事由进行表述的特点;财务报表重在反映企业经济活动,而其它财务报告则是重点关注报告日,而并非基于交易与事项上,从某种程度上来讲,它通过估计、判断与模型来寻找不确定性,由此提供的相关财务信息将辅助决策者做出判断。以上两部分缺一不可,但报表是财务报告的中心,而其它财务报告相对来说则是补充部分。
This paper discusses the difference between financial statements and other financial reports, the presentation of financial statements and core information around the nature of corporate financial reports and the basic characteristics of their information, while other financial reports are responsible for presentation of complementary and peripheral information, both common and There are characteristics. Financial statements focus on past transactions and events, audited by a certified public accountant, is in line with accounting standards can withstand the examination of the strong objective evidence. After the measurement and confirmation of the accounting procedures to prepare the financial statements, its content is only supported by the elements of the financial statements, which determines its performance is the actual cause of the characteristics; financial statements to reflect the economic activities of enterprises, while other financial reports are Instead of focusing on the reporting day, not on transactions and events, it looks to some degree for uncertainty through estimates, judgments and models, and the resulting financial information will assist decision makers in making their judgment. The above two parts are indispensable, but the report is the center of financial reporting, while other financial reports are relatively complementary part.