信息需求增长条件下财务报告的规范

The Financial Report Norm from the Increase of Information Requirements

现行财务报告是相关利益者的主要信息来源,由于其非财务信息、知识资源信息、现时成本信息等方面的披露尚不完善,无法适应多样化的信息需求。因此,加强对表外信息进行分类,扩充利润表的信息含量,重视财务情况说明书的编制等是提高现行财务报告质量的途径。

Financial reports are the main information resource for stakeholders. But the current financial reports are unable to meet the diversified requirements due to the reasons that the information disclosure about non - financial information, knowledge resource information and the current cost information is still deficient. Classifying the off statement information, expanding the information of the financial reports and focusing on making explanatory statements on financial conditions are feasible solutions to improve the quality of financial reports.