随着《企业会计制度》、《企业财务会计报告条例》的颁布和我国财务报告制度改革的不断深入,出版业的会计信息披露的深度和广度、质量和水平已日益引起业内人士的关注。根据《企业财务会计报告条例》,我国财务报告披露的形式,财务报告一般有如下形式:会计报表、会计报表附注和财务情况说明书。通常,我们把三大会计报表(《资产负债表》、《利润表》、《现金流量表》及相关附表)作为会计信息的最终表现形式,即表内会计信息;会计报表附注、财务情况说明书和补充报表作为表外会计信息的揭示形式。三大会计报表作为国际通用的商业语言,在经济 With the promulgation of “Accounting System for Business Enterprises” and “Regulation on Enterprise Financial Accounting Report”, as well as the continuous reform of the financial reporting system in our country, the depth and breadth, quality and level of accounting information disclosure in the publishing industry have aroused more and more people’s attention in the industry. According to the “Regulations on Enterprise Financial Accounting Reports”, the forms of financial reports disclosed in our country and the financial reports generally have the following forms: accounting statements, notes to financial statements and financial statement. Generally, we use the three major accounting statements (“Balance Sheet”, “Income Statement”, “Cash Flow Statement” and related schedules) as the final form of accounting information, that is, accounting information in the table; notes to the financial statements, the financial situation Instructions and supplementary statements as the disclosure form of off-balance sheet accounting information. Three major accounting statements as an international business language, in the economy