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管理层讨论与分析作为年度报告中的重要组成部分之一,蕴含着丰富的财务信息和非财务信息以及历史信息和前瞻性信息,是信息使用者不可或缺的信息来源。鉴于其独特的性质和作用,多年来国内外一直有不少学者致力于管理层讨论与分析的研究。本文在梳理已有研究成果的基础上,对未来管理层讨论与分析的研究发展提出建议。
As an important part of the annual report, management discussion and analysis contain a wealth of financial and non-financial information as well as historical information and forward-looking information, which is an indispensable source of information for information users. Due to its unique nature and role, many scholars both at home and abroad have devoted themselves to the management discussion and analysis for many years. On the basis of combing the existing research results, this article puts forward suggestions on the research and development of management discussion and analysis in the future.