Accounting information must be reported to reflect the financial position, results of operation and cash flows of an enterprise, in order to meet the needs of information users.
Accounting information must be reported to reflect the financial position, results of operation and cash flows of an enterprise, in order to meet the needs of information users.
（三）企业提供的会计信息应当能够反映企业的财务状况、经营成果和现金流量，以满足会计信息使用者的需要。