Information Disclosure Of Listed Companies Table

The social and economic environment has been changing since 21st century, and the need of information users has also changed profoundly. As the main means by which enterprises provide users with accounting information, business financial report must adapt to these changes. However, traditional financial report doesn't keep up with the trend completely, which to a certain degree affects the full play of its function. In order to satisfy the increasing need for information from users of financial report, it becomes inevitable to improve financial report. Just from the angle of improving financial report, off-statement information draws more attention. Financial report is composed of financial statements and off-statement information, and it is proved traditional financial statements is still important, and it is unrealistic that the content and form of financial statements is changed totally .So a way to improve financial report is to improve the disclosure of off-statement information. Off-statement information and financial statements achieve the objective of financial report together, which can provide the users with useful accounting information, to be helpful in making economic decisions and assessing accountability. However, it is a pity that in China off-statement information does not truly satisfy users' information demand of socialism market economy. Whether in theory or in practice, there have been some questions. First, the thesis probes into the concept of off-statement and discusses the reasons of off-statement information disclosure. Second, the author sums up the contents of off-statement information and analyses the content of notes to financial statement and other financial information. Third, the thesis discusses the three items of off-statement information: ①the information of related party relations and transactions; ②the information of segments;③the information of social responsibility. Fourth, the author predicts the development of off-statement information. Finally, the author gives some suggestions to improve the quality of off-statement information. The thesis consists of five chapters, arranged as the following: Chapter 1 is an introduction. In the first place, the author analyses the concept of financial statements and off-statement information, and draws the conclusion that off-statement information refers to the contents of notes to financial statements and supporting schedules and explanatory statements on financial condition. The author also analyses the close relationship among the various forms of disclosure of off-statement information. In the second place, the author discusses why to disclose off-statement information. The reasons for disclosure include defect of financial statements and comprehensive demand from the information's users. At last, the requirement for compiling off-statement information is discussed. Chapter 2 is a summary of contents of off-statement information. Firstly the author compares the Accounting Standard of Business Enterprise with the Accounting System of Business Enterprise and focuses on the contents of the notes to financial statements and supporting schedules and explanatory statements on financial condition. Secondly the thesis deals with the contents of notes to financial statements in China and other countries on the basis of the comparison and analysis of the difference. Thirdly the author sums up the contents of supporting schedules and explanatory statements on financial condition. In this chapter, the author tries hard to fabricate the frame of off-statement information. Chapter 3 is the analysis of three items of off-statement information. At first the author analyses the segment information. The analysis proceeds with three aspects: ①Discussing the importance of segment information; ② Comparing the relevant regulations about segment information; ③Improving the quality of segment information. The author pays more attention to how to improve the quality of segment information. It includes