Research On The Off-sheet Disclosure Of The Public Company’s Financial Report

Off-balance information is the information that disclosed outside the Corporation’s financial statements. With the continuous development of off-balance sheet information during the past decades, its content enriched and developed from less to more, now the content of off-balance information covers wide, including both the segment information, the information of intangible assets, internal control information, and it also includes the enterprise environment information, management content layer talk and analysis etc. The growing of off-balance sheet information greatly improved the usefulness for the information users, but the problems that it brings also gradually appear.This paper makes conduction from the regulatory body, relevant normative documents and the examination results of Listing Corporation in information disclosure of our country firstly. Then this paper discusses some problems in the off-sheet information disclosure, for example, the disclosure form is not very standard, the content is not very sufficient and couldn’t disclosure information in time etc. In the end of this paper, we made a detailed analysis from the system, idea, operation and the interests, and put forward the corresponding measures.Therefore, strengthen the research on the off-sheet information, continue to regulate them, make them not only fully but also correctly developed is will beneficial not only to the Public Corporation and investors, but also will beneficial to the stock market of our country. Therefore, on the research of basic related theory, and combined with case study, this paper make some suggestions on the off-sheet information disclosure of the Public Corporation’s financial report, and hope make contribution in this field.