摘要
企业的财务报告,是综合反映企业一定时期财务状况、经营成果和现金流量的报告文件,在对现有财务报告分析体系进行分析的情况下,建议对财务报表附注、补充财务报告指标等方面进行完善,以建立健全中国的财务报告分析体系。
The financial report of enterprise is a document which synthetically reflects the financial status,the managing achievements and the volume of cash flow of the enterprise during a certain period.In this paper,on the basis of anayzing the existing financial report analyzing system,some suggestions are put forward such as improving the annotations of the report and the indexes of the complementary report so as to make the analyzing system in our country a perfecter one.
出处
《科技与管理》
2003年第3期110-112,共3页
Science-Technology and Management
