财务报告是上市公司报表使用者了解上市公司信息的主要渠道。随着市场经济的不断发展和经济全球化的加快,上市公司面临着前所未有的机遇和挑战,经营风险剧增。报表使用者必然不能满足于传统财务报告所披露的信息,而要求上市公司披露质量更高、内容更丰富的相关信息。 The financial report is the main channel for the users of listed companies to know the information of listed companies. With the continuous development of market economy and the acceleration of economic globalization, listed companies are faced with unprecedented opportunities and challenges, and their operating risks have soared. Report users must not be satisfied with the information disclosed in traditional financial reports, and require listed companies to disclose more relevant information with higher quality and richer contents.