财务报告和审计报告的区别

财务报告是反映企业财务状况和经营成果的书面文件，包括资产负债表、利润表、现金流量表、所有者权益变动表（新的会计准则要求在年报中披露）、附表及会计报表附注和财务情况说明书。一般国际或区域会计准则都对财务报告有专门的独立准则。“财务报告”从国际范围来看是较通用的术语，但是在我国现行有关法律行政法规中使用的是“财务会计报告”术语。为了保持法规体系一致性，基本准则仍然没用“财务会计报告”术语，但同时又引入了“财务报告”术语，并指出“财务会计报告”又称“财务报告”，从而较好解决了立足国情与国际趋同的问题。
审计报告是指注册会计师根据中国注册会计师审计准则的规定（或政府审计人员根据国家审计法规），在实施审计工作的基础上对被审计单位财务报表发表审计意见的书面文件。

请大家帮忙翻译财务管理方面的论文摘要,谢谢

Under the conditions of the market economy, capital is a business generation, the driving force behind the survival and development of enterprises continue to operate with the constant expansion of fund-raising activities must first as a precondition, and fund-raising activities is also an important component of business activities. Our telecommunications enterprises to solve the problem of lack of funds, most of the funding method used shares to raise funds. For monopolistic telecommunications industry, using its own intangible assets, the issuance of enterprise bonds financing is the best. The departure from this paradox, in comparison to the two funding methods on the basis of an analysis of this phenomenon have focused on the causes and effects of the telecommunications industry. Through our telecommunications enterprises to analyse the status of funding for the development of telecommunications enterprises reasonable proposal.
关键词：Entrepreneurship and the market economy, entrepreneurship produce

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