何謂 Financial statement purpose

若是求一般financial statement 的purposes, 教科書會有，亦可到此：
http://en.wikipedia.org/wiki/Financial_statementFinancial statements may be used by users for different purposes:1. Owners and managers require financial statements to make important business decisions that affect its continued operations. Financial analysis is then performed on these statements to provide management with a more detailed understanding of the figures. These statements are also used as part of management's annual report to the stockholders.2. Employees also need these reports in making collective bargaining agreements (CBA) with the management, in the case of labor unions or for individuals in discussing their compensation, promotion and rankings.3. Prospective investors make use of financial statements to assess the viability of investing in a business. Financial analyses are often used by investors and are prepared by professionals (financial analysts), thus providing them with the basis for making investment decisions.4.Financial institutions (banks and other lending companies) use them to decide whether to grant a company with fresh working capital or extend debt securities (such as a long-term bank loan or debentures) to finance expansion and other significant expenditures.5.Government entities (tax authorities) need financial statements to ascertain the propriety and accuracy of taxes and other duties declared and paid by a company.6.Vendors who extend credit to a business require financial statements to assess the creditworthiness of the business.7. Media and the general public are also interested in financial statements for a variety of reasons.