随着我国股市的发展,对上市公司财务状况的分析将越来越重要。这是因为,能否对上市公司的财务状况作出准确的判断,将成为股市实战成败的关键之一。根据国际惯例和各国公司法、证券法及证券交易法的规定,上市公司必须向社会公开揭示反映其财务状况和经营成果的有关财务信息。笔者就揭示上市公司财务信息企业财务报表的目标谈些看法。一般来讲,企业会计人员编制财务报表的主要目的,一方面是为外部的使用者提供各项有用的财务信 With the development of China’s stock market, the analysis of the financial status of listed companies will become more and more important. This is because whether we can make accurate judgments on the financial status of listed companies will become one of the keys to the actual success or failure of the stock market. According to the international practice and the provisions of the Company Law, Securities Law and Securities Exchange Law of each country, listed companies must disclose to the public the relevant financial information reflecting their financial status and operating results. The author on the disclosure of corporate financial statements of listed companies to talk about the financial statements of some of the views. In general, the main purpose of corporate accounting staff in the preparation of financial statements, on the one hand, is to provide external users with useful financial letter