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现代企业规模化、集团化已成为趋势,企业的相关利益方呈现出多元化的特点。所有者、经营者、债权人以及其他利益方所持目标的不一致性也越来越多。相关利益第三方通过将报表数据转换成为有用的信息,帮助报表使用人改善决策。财务报表是根据所有使用人的一般要求而设计的,并不适合特定报表使用人的特定目的。报表使用人要通过对报表的分析,获取自己需要的信息,并研究其相关关系,使之符合特定决策的要求。
The scale of modern enterprises, the group has become a trend, the interests of the parties showed a diversity of features. There are also more inconsistencies among the goals of owners, operators, creditors and other stakeholders. Related interests Third parties help report users to improve their decision-making by converting report data into useful information. Financial statements are designed to meet the general requirements of all users and are not suitable for the specific purposes of a particular statement user. Report users through the analysis of reports, access to the information they need, and study the relationship between, so that it meets the requirements of specific decisions.