external users

• Article 11 accounting information shall be designed to meet the requirements of national macro - economic control , to satisfy the needs of all concerned external users to understand an enterprise ' s financial position and operating results , as well as the needs of enterprises to strengthen internal management and administration
  第十一条会计信息应当符合国家宏观经济管理的要求，满足有关各方了解企业财务状况和经营成果的需要，满足企业加强内部经营管理的需要。