我们知道,企业财务应定期向投资者、债权人及有关政府部门等提供据以决策的会计信息。财务会计的基本职能之一,便是定期提供揭示企业的财务状况和经营成果的总结性书面文件。为此,企业需编制并公布财务报告。财务报告的编制,需遵循政府或权威机构颁布的会计准则或制度。注册会计师在进行审计时,亦以准则、制度为准绳,判定企业反映的财务信息是否真实、公允和充分。目前,各国公司法无一例外地规定股票上市公司的年度财 We know that corporate finances should regularly provide investors, creditors and relevant government departments with accounting information to make decisions. One of the basic functions of financial accounting is to provide a conclusive written document that reveals the company’s financial status and operating results on a regular basis. For this reason, companies need to prepare and publish financial reports. The preparation of financial reports shall follow the accounting standards or systems promulgated by the government or authoritative institutions. In conducting the audit, the CPA also uses the criteria and system as the criterion to determine whether the financial information reflected by the company is true, fair and adequate. At present, company laws of all countries, without exception, stipulate the annual financial performance of listed companies.