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财务报表是会计主体反映其财务和运营状况状况的报表,它为企业股东、管理层、债权人等利益相关者提供财务上的有用信息。使用者可以根据财务报表了解数据信息之间的勾稽关系和变动趋势,进而为作出相应经济决策提供依据。然而现实情况是,由于财务报表自身存在一定的局限性,其背后的风险随着经济业务复杂性的提高也在不断凸显,引发的财务杠杆风险与经营风险也在不断增多。
Financial statements are statements of the accounting entity reflecting its financial and operating conditions and provide financially useful information to stakeholders such as corporate shareholders, management and creditors. Users can understand the relationship between the data and information and the trend of change according to the financial statements, and provide the basis for making corresponding economic decisions. However, the reality is that due to the limitations of the financial statements themselves, the risks behind them are also increasing with the complexity of economic operations, and the financial leverage and operating risks arising from them are also on the rise.