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在社会主义市场经济体制发展过程中,众多企业将向股份制方向发展。我国即将颁布公司法、证券法和证券交易法,这些法规将要求上市公司报送企业财务报表,向社会公开传输本企业的财务信息。本文所要研究的就是揭示财务信息的企业财务报表的目标。企业财务报表的目标是具体的,首先,是为外部的使用者服务,在他们作出合理决策的过程中提供有用的财务信息。这些财务信息的使用者主要包括企业投资者、债权人、金融机构,以及在社会主义市场经济体制下,代表国家管理国有资产的政府有关部门和行使国家职能、制定宏观经济、税收政策的政府机构。此外还有董事会,工会等。
In the course of the development of the socialist market economic system, many enterprises will develop toward the shareholding system. China is about to enact the Company Law, the Securities Law and the Securities Transaction Law. These laws and regulations will require listed companies to submit their financial statements and make public their financial information to the public. This article is to be studied to reveal the financial information of corporate financial statements. The goals of an enterprise’s financial statements are specific, starting with serving external users and providing useful financial information as they make sound decisions. The users of these financial information mainly include corporate investors, creditors and financial institutions as well as government agencies that administer state assets under the socialist market economic system and government agencies that exercise state functions and formulate macroeconomic and tax policies. In addition there are board of directors, trade unions and so on.