编报会计报表的目的是综合反映企业一定时期财务状况和经营成果，即对外传送主要会计信息。其目标一方面是确定报送和传递信息的内容合理性，即会计报表的一般目标；另一方面是信息的质量理想性，即质量目标．会计报表的一级目标，是向报表使用者提供有助于决策的数量化的会计? The purpose of preparing the accounting statements is to comprehensively reflect the financial status and operating results of the enterprises for a certain period of time, that is, to transmit the main accounting information to the public. Its goal is to determine the content of the information submitted and transmitted on the one hand, that is, the general objectives of the financial statements; the other hand, the quality of information ideal, that is, quality objectives. A primary goal of accounting statements is to provide report users with quantified accounting that can be helpful in making decisions.