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随着我国会计准则的日益完善,企业对财务数据质量要求逐渐达到新的高度。会计报表作为会计体系的重要组成部分,在对外与对内保障数据真实性与完整性方面发挥着重要作用。会计报表是向企业利益相关者提供经营成果和财务状况的主要信息资料,主要包括资产负债表、利润表、现金流量表、所有者权益变动表和附注。会计报表的编制质量与企业相关者的利益、企业经营成果间具有密切的关系。因此,如何保障企业会计报表编制的真实性、完整性与及时性一直是企业实践与理论研究的关注焦点。鉴于此,本文基于对企业会计报表的简单阐释,主要探讨企业会计报表的编制与分析两个部分,期望为企业会计报表的编制与分析提供一些启示。
With the continuous improvement of accounting standards in our country, enterprises have gradually reached a new height in financial data quality requirements. As an important part of the accounting system, accounting statements play an important role in ensuring the authenticity and completeness of data both externally and internally. The accounting statements are the main information materials that provide the business stakeholders with the operating results and financial status, mainly including balance sheet, income statement, cash flow statement, statement of changes in owners’ equity and notes. The quality of the compilation of accounting statements is closely related to the interests of the enterprise stakeholders and the business results of the enterprise. Therefore, how to protect the authenticity, completeness and timeliness of corporate accounting statements has always been the focus of corporate practice and theoretical research. In view of this, based on the simple explanation of the enterprise accounting statements, this paper mainly discusses the compilation and analysis of the enterprise accounting statements. It expects to provide some inspiration for the preparation and analysis of the enterprise accounting statements.