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我国企业财务报告的目标,是向财务报告的使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息,反映企业管理层受托责任履行情况,有助于财务报告使用者作出经济决策。随着上市公司数量的加增,会计核算职能的侧重点发生转移,即从防止企业少计收入逃避纳税转变为防止企业粉饰业绩虚增利润、欺骗广大投资者,让投资者尽可能获得公正、客观的信息。
The goal of China’s corporate financial reporting is to provide users of financial reports with accounting information related to the company’s financial position, operating results and cash flows, etc., which reflect the fulfillment of the entrusted responsibilities of the enterprise’s management and help financial reporting users to make economic decisions . With the increase of the number of listed companies, the focus of accounting functions shift, from preventing corporate tax evasion from a small amount of income to preventing inflated profits of corporate finishes, deceiving vast numbers of investors and making investors as fair as possible, Objective information.