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企业是经济发展的主体,企业日常经营管理工作的重要环节之一就是财务管理。财务会计报告是对企业经营成果和管理水平的反映,也是企业进行科学决策时必要的信息来源,可以为企业管理者掌握企业的公司状况提供必要的信息支撑和依据。但在企业财务会计报告改革和发展的过程中,出现了诸多如信息完整性不够、会计行为不规范等的问题,本文旨在分析当前的企业会计财务报告的现状、问题及其未来的发展趋势,探究企业财务会计报告信息资源如何与企业的盈利发展、企业管理监督息息相关,希望对企业未来的发展以及人们对企业财务会计报告的认识有所帮助。
Enterprise is the main body of economic development, an important part of the daily business management of enterprises is the financial management. The financial accounting report is a reflection of the operating results and management level of an enterprise. It is also the necessary information source for an enterprise to make scientific decisions. It can provide the necessary information support and basis for the enterprise manager to grasp the status of a company in the enterprise. However, in the course of the reform and development of the financial accounting report, there are many problems such as insufficient information integrity and irregular accounting behavior. The purpose of this paper is to analyze the status quo, problems and future trends of the current accounting report , To explore how the enterprise financial and accounting report information resources and corporate earnings development, business management supervision is closely related to the hope that the future development of enterprises and people’s understanding of corporate financial accounting reports help.