解读上市公司财务报告的方法

Interpreting the Methods of Financial Reporting of Listed Company

我国会计准则制定机构指出财务报表有别于现行法律、行政法规中使用的会计报表。财务报表除了会计报表之外,还包括附注,而会计报表没有附注。下面就针对这个问题进行探讨。

China＇s accounting standard constitutors point out that the financial statements are different from the accounting statements using in law and administrative law. Financial statements also include notes except for accounting statements,which are not included in accounting statements. This paper explores this question.