财务报表表外信息研究

Studies on Information Relating to Financial Reports

财务报告是由财务报表和表外信息 (包括报表附注与其他财务报告 )组成 ,但人们经常忽视表外信息的披露、分析和利用。对表外信息的研究意义、披露内容和揭示形式等问题进行了初步探讨。

A financial report is composed of financial report forms and related information,including report annotations and other branch of financial reports. However,people often ignore the revealing,analysing and utilizing of this information. This paper is initially trying to discuss the significance of studying this information,its content and existing forms.