知识经济时代的新形势背景下,财务报告信息披露的内容、形式和方法都发生了巨大变化,表现出不同以往的发展趋势,大量对决策有用的非财务信息将被要求反映到财务报告中,以满足各类信息使用者的多方面需求。社会责任报告和可持续发展报告是新出现的非财务报告形式,作为传统财务报告的有力补充,将发挥越来越重要的作用。 With the new situation in the era of knowledge-based economy, the content, forms and methods of information disclosure have undergone tremendous changes, showing different trends in the past. A large amount of non-financial information useful for decision-making will be required to be reflected in financial reports. To meet the various needs of various users of information. Social Responsibility Reporting and Sustainability Reporting are emerging forms of non-financial reporting that will play an increasingly important role as a complement to traditional financial reporting.