企业的经济活动日益复杂化,现有的企业财务会计报告因滞后于环境的变化而显示出了它的缺陷与不足,财务报表存在的合理性就必然受到质疑。要提高财务报告内容的有效性,必须增加披露会计信息。 As the economic activities of enterprises become more and more complicated, the existing enterprise financial accounting reports show its defects and deficiencies due to lagging behind the changes of the environment. The rationality of the existence of financial statements is bound to be questioned. To improve the effectiveness of financial reporting, disclosure of accounting information must be increased.