急求一份英文摘要,高手们帮帮忙吧

来源:百度知道 编辑:UC知道 时间:2024/09/18 09:03:13
财务报表是企业财务报告的核心,是反映企业一定时点的财务状况和一定期间经营成果、资金变动情况的书面文件,它包括资产负债表、损益表、现金流量表和会计报表附注,对内对外都有着极其重要的地位。是政府实施宏观调控、投资者和债权人作出投资决策的依据。财务报表质量的高低直接决定着资本的市场的有效程度和社会自然资源配置的效率。在市场经济条件下,尤其是随着证券市场的发展,上市公司财务造假的现象时有发生,财务报告日益成为了各方关注的焦点。
财务报表编制披露,遵循原则是客观、及时、重要、相关性,实际难以达到这样的要求,尽管有不同的报表使用人,对企业财务信息需求程度不同,但现行财务报表在客观性、及时性、重要性方面的局限性日益明显。

It is in financial statemant enterprise core of financial report ,it is when not will certainly last enterprising been financial situation that order and will certainly during management performance, fund file not written, change of situation, it includes balance sheet , profit-and-loss statement , cash flow statement and accounting statement annotations, it has extremely important positions externally that internal. It is the government that implements the basis that the macro adjustments and controls , investor and creditor make the investment decision. The level of the quality of the financial statemant is determining the efficiency of effective degree and social natural resource distribution of the market of the capital directly. Under the market economy condition, especially with the development of security market, the phenomenon that the financial affairs of listed company make the fake takes place occasionally , the financial report has become the focus that each side pays cl