CAJ | 학술논문

企业财务报告是揭示汇总书面文档或演示文稿的财务资料。在市场经济中，由于所有权和经营权的分离，企业要进行融资和投资，这就要求企业发布有关目标的信息传递给市场，帮助潜在的投资者，债券人及其他信贷人员利用这些信息做出正确的决策，并提供必要的基础数据供国家宏观调控的需要。
기업재무보고시게시회총서면문당혹연시문고적재무자료。재시장경제중，유우소유권화경영권적분리，기업요진행융자화투자，저취요구기업발포유관목표적신식전체급시장，방조잠재적투자자，채권인급기타신대인원이용저사신식주출정학적결책，병제공필요적기출수거공국가굉관조공적수요。
The financial report is the financial information that reveals and summarizes the written document or presentation. In the market economy, due to the separation of ownership and management, the finance and investment of the enterprise require publishing information about related objectives to the market, to help potential investors. Creditors and other credit officers make the right decisions by the information, and provide necessary data for the needs of national macro-control.