Research On The Presentation Of Financial Statements Based On The Perspective Of Decision Makers

Theoretically,how to prepare financial statements should consider the needs of users of financial information,so that the prepared financial statements can meet the decision-making needs of users of information as well as possible.In practice,how to prepare financial statements first involves the design of the presentation format of financial statements,and then the issue of filling in according to the designed presentation format.It can be seen that,in the actual preparation process,the design of financial statement presentation format is the key link to determine whether the financial information generated in the future is useful for decision-making.However,most enterprises in our country have an unwritten unified approach in the preparation of financial statements,that is,the format of financial statements issued by the Ministry of finance to all enterprises in the country as the so-called standard format,making the preparation of financial statements almost become the work of filling in financial statements according to the template,which makes the columns that should exist in the preparation of financial statements The design of newspaper format almost disappeared.This paper starts with this phenomenon,hoping to find out from the perspective of decision-makers what is the problem of filling in financial statements only according to the so-called standard presentation format instead of designing the presentation format.In the research process,this paper first observes the actual situation of the preparation of financial statements from the perspective of decision-makers,analyzes the facts existing in practice,and points out that the design of the presentation format of financial statements is almost missing in the preparation process of financial statements.This paper further points out that the long-term lack of this link has led to many problems,which has a significant negative impact on the usefulness of financial information decision-making.In order to make the negative impact of the above-mentioned intuitive presentation,this paper selects Gewu Co.,Ltd.as a case study object,and analyzes the specific impact of different presentation methods on the decision-makers of the company.The method of case study is to compare the results of the company's financial statements presented in two different ways: standard format and self-designed format.Then,according to the specific decision-making behavior to be implemented by the company,use the financial information obtained in different presentation methods to analyze from the position of the decision maker,and then compare the different results of the analysis under the two presentation methods,and finally Summarize the overall conclusions obtained through case analysis,and make the latter method is more conducive to the decision-maker to make a decision analysis.Based on the above discussion,this paper believes that the practice of filling in financial statements according to the standard format should be changed,but it is difficult for accountants who are used to filling in financial statements for a long time to do so in the short term.In the end,this paper puts forward the countermeasures to solve the problem gradually.