最近,笔者到一些企业做调查,走访了一部分负责人。在与他们的交谈之中笔者感觉到一个既普遍又突出的问题,就是企业领导对本单位财会部门提供的会计报表不能准确解读、全面把握,不能充分、有效地利用会计报表所提供的会计信息为管理和决策服务。阅读会计报表必须明确所读会计报 Recently, the author to do some business surveys, visited some of the person in charge. In the conversation with them, I feel a common and prominent problem is that business leaders can not accurately interpret and fully grasp the accounting statements provided by the accounting department of the unit, failing to make full and effective use of the accounting information provided by the accounting statements as Management and decision services. Read the accounting statements must be read in the accounting report