刍议我国模拟财务信息的编制与披露  

On Preparation and Disclosure of Chinese Pro Forma Financial Information

作　　者：赵艳[1] 

机构地区：[1]山东商业职业技术学院会计系,山东济南250103

出　　处：《山东商业职业技术学院学报》2007年第4期28-30,共3页Journal of Shandong Institute of Commerce and Technology

摘　　要：模拟财务信息起源于国外发达资本市场,主要用于上市公司发生重大资产重组时向广大投资者提供决策相关的信息。近年来,随着我国股市的迅速发展和国有企业的改制上市,在我国的会计资料中也出现了模拟财务信息。介绍在我国需要披露模拟财务信息的情形和模拟财务信息的编制方法,并针对我国模拟财务信息编制与披露过程中存在的问题提出了自己的建议。Pro forma financial information originated in developed capital markets abroad,mainly used for a major listed company reorganization of assets for investors to make decisions.In recent years,as Chinese stock market has developed rapidly and state-owned enterprises has come into the market, the Pro forma of financial information appears in Chinese accounting information.This paper introduces the needs of disclosure and the preparation of Pro forma financial information,and puts forward proposals of solution to the exsiting problems in preparating and disclosing Pro forma financial information.

关 键 词：模拟财务信息 编制 披露 建议 

分 类 号：F230[经济管理—会计学]