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在不同的历史阶段,信息使用者对会计信息的需求是不同的。随着我国市场经济的发展,现行财务会计报表表内信息已经越来越不能满足信息使用者对信息的需求,表外信息披露已成为必然,尤其在上市公司。为确保表外信息披露质量,提高表外信息披露有效性,对表外信息披露内容如预测性信息、分部信息及环境保护信息等信息披露应予以明确。
At different historical stages, information users have different demands on accounting information. With the development of market economy in China, the information in the current financial and accounting statements has become increasingly unable to meet the information needs of information users. The disclosure of off-balance sheet information has become an issue, especially in listed companies. In order to ensure the quality of off-balance-sheet information disclosure and enhance the effectiveness of off-balance sheet information disclosure, the disclosure of off-balance sheet information such as predictive information, segment information and environmental protection information should be clarified.