表外信息披露

完善我国会计报告表外信息披露规范的思考

Reflections of Perfecting Standards of Releasing Accounting Information besides Financial Report

表外信息披露对企业评价的影响

The Impact on Enterprise 's Appraisal of Information Outside Forms

第五部分设计了表外信息披露的内容和揭示的方式。

The fifth part , Have explained the content of disclosure of information outside forms .

第三章，寿险公司表外信息披露的理论分析。

Chapter III : the theoretical analysis on the off-balance sheet disclosure of information of Life Insurance Company .

会计报告表外信息披露是会计报告使用者全面了解会计主体财务信息的重要渠道。

Releasing accounting information besides financial report is the main channel for users of accounting report to understand comprehensively accounting body 's financial information .

第四部分旨在研究和探讨影响我国表外信息披露的内、外部因素。

The fourth part , Inside , external factor of disclosure of information outside aiming at studying and probing into the form of our country of influence .

表外信息披露作为会计信息披露制度的重要组成部分，已成为广大信息使用者不容忽视的一个重要方面。

Off-statement information disclosure as an important part of accounting information disclosure system , has becoming a vital aspect of information which the general users can not ignored anymore .

随着相关规范性文件的贯彻实施，我国信息披露机制日臻完善，表外信息披露内容日益丰富。

With the implementation of relevant normative documents , the information disclosure system in China is improving day by day , with more and more off-balance sheet information disclosed .

会计信息披露的质量直接影响公司治理的效果，创新会计披露应强化表外信息披露，强化审计报告的再审计。

The quality of accounting information disclosure directly affects the effect of corporate governance . The creative accounting disclosure should strengthen outside information disclosure and re-audit the report of audit .

接下来本文通过对我国上市公司会计报表表外信息披露机制的现状结合有关上市公司表外信息披露资料进行分析，发现关键节点并指出现行机制的合理之处与不足方面。

Next , this paper analyzes on the status of the disclosure mechanism of non-financial statements and materials to find out the key nodes and to point out the reasonable Rationality and weak point .

接着分析表外信息披露的原因，认为通用报表披露的表内信息的局限性和市场经济对会计信息的全面性需求是表外信息披露的两大动因。最后明确了表外信息的编写要求。

Because of the limitations of table information and the demand of accounting in market economy , it is important of the revelation of accounting information . First , the thesis probes into the concept of off-statement and discusses the reasons of off-statement information disclosure .

通过查阅大量的研究资料，追溯相关理论的源头，本文以表外信息披露机制的框架构建为目的进行分析，在将理论与实践相结合的过程中得到了比较有价值的成果。

Access to a lot of research to trace the source of the theory , the purpose of this paper builds the framework of the disclosure mechanism of non-financial statements and the results has been quite valuable in the process integrating the theory and practice .

第六部分主要是在前五部分分析的基础上，对完善表外信息的披露提出若干建议。

The sixth part It is mainly on the basis of the thing that five the first parts are analysed , the disclosure of information puts forward several suggestions to perfecting forms .

从宏观角度分析，加大表外信息的披露力度，有利于国家进行宏观调控和证券市场的运转。

From a macro perspective , the efforts to disclosure more off-balance sheet information will help the national macro-economic regulation and the functioning of the market , contribute to the optimal allocation of social resources , as well as help maintain the order of securities market and promote its development .

首先我们必须增加交易信息的透明，尤其是资产池贷款构成和利息收取的状况，并根据实际情况增加商业银行表外业务的信息披露。

First we must increase trade information especially asset pool loans composition and the condition of the charge interest and increase business bank off-balance-sheet information disclosure according to the actual situation .

第6章，就外汇期权的披露问题进行探讨，包括外汇期权披露的目的、原则、表内信息列报和表外信息披露。

Chapter 6 is devoted to the discussion about disclosure of foreign currency option , including purpose and principle of disclosure , disclosure of information both in and out of financial statement .

信息使用者为了决策的需要已不能满足于传统会计模式下有限的表内信息，其对于表外信息披露的要求日益强烈。

To meet the needs of decision-making , information users have asked enterprises to disclose more off-balance sheet information , rather than being satisfied with limited information in the table under traditional accounting model .

由于表外信息自身固有特点，为了确保表外信息披露质量，提高表外信息有效性，对表外信息披露内容必须予以明确，同时遵循表外信息披露原则，力求表外信息充分、公允、适当。

Because of its characteristic , in order to ensure the quality of the information that published outside the enterprise report forms , we should clear the published content and abide by the principle to ensure the information abundant . fair and suitable .

财务报告是由财务报表和表外信息（包括报表附注与其他财务报告）组成，但人们经常忽视表外信息的披露、分析和利用。

A financial report is composed of financial report forms and related information , including report annotations and other branch of financial reports . However , people often ignore the revealing , analysing and utilizing of this information .