完善我国会计报告表外信息披露规范的思考

Reflections of Perfecting Standards of Releasing Accounting Information besides Financial Report

会计报告表外信息披露是会计报告使用者全面了解会计主体财务信息的重要渠道。然而,由于目前缺乏完善的会计报告表外信息披露规范,致使大多数会计报告表外信息披露流于形式,无法让会计报告使用者掌握相关的财务信息,进行合理的决策。因此,对会计报告表外信息披露:一要统一会计报告表外信息披露制度;二要明确和细化会计报告表外信息披露的内容;三要强化对会计报告表外信息披露的监督,使会计报告表外信息披露更加规范和全面。

Releasing accounting information besides financial report is the main channel for users of accounting report to understand comprehensively accounting body＇s financial information. However, as a result of lacking of standards of accounting information publication besides financial report, most of present accounting information publication besides financial report become a mere formality, make the users of accounting report not to know financial information publication besides financial report better overall and normal, the system of acounting information publication besides financial report should be unified, the content of accounting information publication must be deatiled and definite, the supervision and check to accounting information publication besides financial must be in intensified.