为满足知识经济环境下会计信息用户要求的全面、多样化的信息 ,改进财务报告披露的形式是一个需要研究的重要课题。首先 ,会计信息用户需要的信息量的扩大 ,容易造成财务报告更加冗长、信息混乱 ,形成信息的堆积 ,这反而会给信息用户带来使用上的不便 ,使得一些重要的核心信息 In order to meet the requirements of accounting information users in a knowledge-based economy, comprehensive and diversified information, improving the disclosure form of financial reports is an important issue to be studied. First of all, accounting information users need to expand the amount of information easily lead to more lengthy financial reports, information confusion, the formation of the accumulation of information, which will instead bring inconvenience to users of information, making some important core information