进入初夏的六月,大地的气温正在逐渐升高加热,本刊为广大读者所提供的内容,也如同不断升高的气温,热点也在不断地增加,本期以信息披露为主题的内容,便是这一热点的具体印证。信息披露既是财务会计的目标,同时也是财务会计研究的永恒主题。自从财务会计诞生以来,围绕信息披露的 Into the early summer of June, the earth’s temperature is gradually heating up, the publication for the majority of readers to provide content, but also as rising temperatures, hot spots are also constantly increasing, the current issue of the content of information disclosure, This is the hot confirmation. Information disclosure is not only the goal of financial accounting, but also the eternal theme of financial accounting research. Since the financial accounting was born, around the information disclosure