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财务情况说明书是我国财务报告的特色,对此,我国于1993年7月1日颁布实施的《企业财务通则》第四十二条和《企业会计准则》第五十七条均有明确的规定。财务情况说明书,相当于国外传输信息手段中非财务报表的财务报告。编制财务情况说明书是企业会计“充分揭示(或披露)原则”的重要体现,财务信息充分揭示的目的在于提高财务报表的可理解性、相关性、可靠性和可比性,从而促进财务报表提供的信息对使用者的有用度。国际会计准则第5号“财务报表应揭示的信息”中规定,凡使财务报表清晰易
The financial statement is a feature of China’s financial report. In this regard, China’s Article 42 of the “General Principles of Corporate Finance” promulgated on July 1, 1993 and Article 57 of the “Accounting Standards for Business Enterprises” have explicit provisions. . The statement of financial situation is equivalent to the financial report of non-financial statements in foreign transmission means. The preparation of a financial fact sheet is an important embodiment of corporate accounting “full disclosure (or disclosure) ”. The purpose of full disclosure of financial information is to improve the comprehensibility, relevance, reliability, and comparability of financial statements so as to promote financial statements. The usefulness of the information provided to the user. International Accounting Standard No. 5, “Information to be disclosed in financial statements,” stipulates that where financial statements are made clear and easy