现代经济活动中.越来越多地运用到企业会计报表,大到企业间的资产并购、重组和重大项目投资、融资,以及商务合作、贸易往来,小到普通百姓的股票买卖,都要通过研读财务报表进行决策。但在现实生活中,许多企业包括一些规模较大的上市公司,出于美化业绩、需 In modern economic activities, the increasing use of corporate accounting reports, large mergers and acquisitions of assets among enterprises, investment in reorganization and major projects, financing, and business cooperation and trade, as well as trading in and trading of ordinary people, Study financial statements for decision-making. But in real life, many companies include some of the larger listed companies, for the sake of beautifying the performance,