我国的企业正在逐步进入社会主义市场经济。为使图书发行企业能在市场竞争中站稳脚跟,谋求发展,必须锐意改善经营管理。而要改善经营管理,必须先了解企业经营现状。企业经营现状,则集中反映在会计报表内。然而,会计报表只提供一系列概括的数据,企业管理者难以从中直接了解经营活动 Our country’s enterprises are gradually entering the socialist market economy. In order to enable book distribution enterprises to gain a firm foothold in market competition and seek development, they must strive to improve their management. To improve the management, we must first understand the business status quo. The status quo of the company’s business is concentrated in the financial statements. However, the financial statements provide only a series of summarized data, and it is difficult for managers to understand the business activities directly