论文部分内容阅读
一、表外信息是经济发展的必然结果。 1.会计确认标准的限制使大量有用的信息排除在财务部表之外。凡是进入财务部表当中的会计信息,必须符合确认要求并按严格的计量确认标准即可定义性、可靠性、相关性和可计量性予以确认,而那些不能完全满足上述标准的信息则被摒弃在财务部表之外,这样就妨碍了信息使用者对企业情况的了解,使得大量决策相关性信息无法披露,而表外信息能够弥补表内信息披露的这种局限性,使表内的信息更容易理解,更加相关,这样不但有助于提高财务报告总体水平和层次,突出重要财务会计信息,而且提升了财务报告信息的质量。
I. Off-balance sheet information is the inevitable result of economic development. 1. The limitations of accounting standards make a great deal of useful information out of the Treasury tables. Any accounting information entered into the financial department’s statements must be confirmed and required to be scrupulously defined, reliable, relevant and quantifiable against strict metrological confirmation criteria, while information that does not fully meet the above criteria is rejected Outside the Treasury table, this prevents information users from gaining an understanding of the business situation, exposes a large number of information related to decision-making that can not be disclosed and off-balance sheet information can make up for the limitations of information disclosure on the table, Easier to understand and more relevant. This will not only help to improve the overall level and level of financial reporting, highlight important financial accounting information, but also improve the quality of financial reporting information.