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在竞争日益激烈的商业环境中,对于一个公司是否能够可以有效交流和制定财务信息越来越重要。此外因为目前市场不是最有效以及存在信息不对称,所以年度财务报告在交流中发挥着越来越重要的作用。在本报告中,我们介绍股东和潜在投资者的需求,以此来解释年度报告的关键特性，该年度报告是并向股东和潜在投资者提供重要的企业战略和财务信息，以及评估GPT集团的年度财务状况以鉴定报告是否提供了真实，相关，有用，完整和公正的公司信息，是否满足股东和潜在投资者的需求。

年度报告是指在整个会计年度的财务报告及其他相关文件。财务会计报告一般包括四个部分:资产负债表,损益表,现金流量表,所有者权益。年度报告还包括以下信息:公司简介、会计数据和业务数据;业务董事长或总经理报告,公司管理者之间的书面说明包括实际经营成果和盈利预测;公司设立的应用程序指令可以用来筹集资金,新年的业务发展规划等。董事会的报告包括董事会的工作总结,股票及其股东、董事、监事、高级管理人员、重大诉讼、仲裁事项报告、监事会等。

In an increasingly competitive business environment, it is growing important for a company to effectively promote and communicate its strategies and financial information. Besides, because market is not effective and information is asymmetry, annual financial report is playing a more and more important role in communication. In this report, we introduce the demands of shareholders and potential investors, interpret the key features of annual report which provides important corporate strategies and financial information to shareholders and potential investors and evaluate the GPT group’s annual financial report to identify if it provides truth, relevant, useful, complete, fairness information about corporate and if it can meet the demands of shareholders and potential investors.

The annual report refers to financial reports in the whole Accounting year and other related documents. Financial and accounting reports generally include four reports: Balance sheet, Income statement, the cash flow statement, and the owner's equities. The annual report also includes the following information: company profile; accounting data and the business data; business report of chairman or general manager, including company management review, the major differences instructions between actual operating results and the profit forecast; the application instructions of previous raise funds; New Year's business development planning, etc.; report of the board of directors, including work summary of the board of directors, the stock and its shareholders, directors, supervisors and senior management personnel, major litigation, arbitration matters reports, etc.; the board of supervisors’ report; financial reports, including audit reports, financial statements, financial statements note; major events and their disclosure situation in company report; affiliated enterprise; other relevant material(Seetharaman and Subramanian, 2011). The annual report is very vital in modern business. it can play the most direct and controlled way to build the concept of all aspects of the enterprise(Goldstein,2005).

Timely and effective annual report disclosure can let investors understand the company's assets operation situation, the perfect degree of the governance structure and other aspects which can influence companies’ value creation ability, help investors identify and discover the real value of the company. In short, the purpose of shareholders and investors using annual report mainly to attain enough information which help make investment decision. 

Firstly, they need to analyze the profitability of companies to decide whether to invest this company. We can analyze the profitability of companies in annual report, because annual report can provide sales income, net profit, total assets, earnings per share, the share price, net asset per share and other related information which to some extent can indirectly r本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。