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财务报告是企业正式对外揭示并传递财务信息的手段,它不仅包括财务报表,而且包括同财务会计信息系统有关的表外信息,即报表附注和其他财务报告。随着经济环境的复杂化以及人们对相关信息要求的提高,表外信息在整个财务报告系统中的地位日益突出。在我国,表外信息虽然是人们经常使用的一个术语,但对于其内涵却很少有人进行专门的研究,基层单位及财会人员也不熟悉它的意义和披露方法。本文就完善表外信息的相关问题进行讨论。
Financial reporting is the official means of disclosing and delivering financial information externally. It not only includes financial statements, but also includes off-balance sheet information related to financial accounting information systems, namely, statements notes and other financial reports. With the complexity of the economic environment and the increasing demand for relevant information, off-balance sheet information has become increasingly prominent in the overall financial reporting system. Although in our country, off-balance sheet information is a term commonly used by people, few studies have been conducted on its content. Nor are grassroots units and financial accountants familiar with its significance and disclosure methods. This article discusses the issues related to improving off-balance sheet information.