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随着我国经济的不断发展,报表使用者对财务报告的需求已不仅仅限于表内信息,通过表外信息披露的方式来补充财务报表的内容已成为上市公司的一个必然选择。本文在以往学者研究的基础上,采取文献法等研究方法,初步描述了我国表外信息披露存在的不足,并分析来源,希望对我国上市公司表外信息披露机制的完善提出建议。
With the continuous development of economy in our country, the users of financial statements have not only limited their information to financial statements, but have made it an inevitable choice for listed companies to supplement the contents of financial statements through the disclosure of off-balance sheet information. Based on the previous scholars’ research, this paper adopts the method of literature and other research methods to describe the shortcomings of the disclosure of off-balance sheet information in China, and analyzes the sources, hoping to make suggestions on the perfection of the disclosure mechanism of off-balance sheet information of the listed companies in our country.