试论差别财务报告

My Humble Opinion on Differential Financial Reports

本文通过分析编制差别报告的必要性 ,从对内对外财务报告的差异、对内财务报告使用者的差异、不同使用者对对外财务报告的需求差异三个方面 ,论证了差别财务报告的主要表现形式及形成原因 。

By analyzing the necessity of preparing differential financial reports,and from the three aspects-the difference of internal and external financial reports,the difference of the internal users of financial reports and the difference of various users'demand for the external financial reports,this artical clarifies the major patterns and the causes of the formation of differential financial reports,and makes a further analysis on the questions to be studied in performing the differential financial reports.