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一、企业会计报表目标的意义企业会计报表的目标,决定于会计报表信息使用者的客观需要。在社会主义市场经济下,企业会计报表信息使用者主要有:1.与企业有利害关系的投资者(债权人),这主要指持有企业债券、股票的债权人、投资者和与企业实行经济联合的其他企业和单位。他们之所以需要会计报表信息,是为了正确的联营、投资和信贷方面的决策。2.企业的经营管理者。企业经营管理者需要会计报表信息,目的在于及时掌握企业经营活动、经营成果、财务状况及其变化,以便根据市场需求,作出生产经营的决策。努力提高企业的经济效果,不断增强其自我改造、自我积累和自我发展的能力。
First, the significance of the objectives of corporate accounting statements Corporate accounting statements of the target, determined by the objective needs of users of financial statements information. Under the socialist market economy, the users of the enterprise financial statements mainly include: 1. The investors (creditors) that have an interest in the enterprise, which mainly refer to those who hold corporate bonds, stock creditors, investors, and the economic union with the enterprise Other companies and units. The reason why they need accounting information is to make the right decisions about joint venture, investment and credit. 2. Business managers. Business managers need accounting information, the purpose is to keep abreast of business activities, operating results, financial status and changes in order to make market-based production and management decisions. Efforts should be made to improve the economic performance of enterprises and continuously enhance their ability to self-rebuild, self-accumulate and self-development.