20世纪80年代以来,人们对我国企业会计信息披露的批评越来越激烈。批评的焦点集中在企业财务报告没能跟上时代发展的步伐,未能提供决策有用的信息。财务报告不符合明晰性原则,透明度不高,会计信息使用者需求的相关资料难以从“三表体系”中完全提取。因此,很有必要对企业通过财务报告披露的信息内容进行适度的延展。 Since the 1980s, people’s criticisms on the disclosure of corporate accounting information in China have become more and more fierce. Criticism has focused on the failure of corporate financial reporting to keep pace with the times and failed to provide useful information for decision-making. Financial report does not meet the principle of clarity, transparency is not high, the accounting information needs of users is difficult to extract from the “three tables system.” Therefore, it is necessary to moderately extend the content of information disclosed by enterprises through financial reports.