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财务会计报告的目标是向财务报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息,反映企业管理层受托责任履行情况,有助于财务会计报告使用者作出经济决策。
The goal of the financial report is to provide the users of the financial report with the accounting information related to the company’s financial status, operating results and cash flow, which reflects the fulfillment of the entrusted responsibilities of the enterprise management and helps the users of the financial statements to make economic decisions.