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