企业财务报表基本知识的学习探讨

Study and discussion of the basic knowledge of enterprise financial statement ——explanation of the key point of financial statement

财务管理是企业管理的重要组成部分，实现财务管理的一个重要手段就是编制财务报表，报表使用者（企业的利益相关者，特别是股东、企业的高级管理者）就要对表中相关指标进行分析，从中获得自己所需要的各种财务信息，为企业决策服务。

Financial management is an important part of enterprise management and in financial management, the compiling of financial statement is a significant way. The persons （ including relative persons, stakeholders and superior managers ） using the financial statement, will analyze the related indexes in the statement and obtain useful financial information for their decision - making.