财务报表信息披露的目的在于，向证券市场的参与者提供信息，形成有效市场，取消内幕信息，从而对投资者的决策行为产生影响。
The purpose of fiscal statement disclosure is to provide information to participants in securities market, and to form an effective capital market, thus to influence investors' decisions.
充分披露原则是指公司的财务报表应列报足够多的信息，以使外界能够据此对公司作出合理的判断。
The adequate disclosure principle holds that a company's financial statements should report enough information for outsiders to make knowledgeable decision about the company.
第二条企业财务报表中应当披露所有关联方关系及其交易的相关信息。
Article 2 an enterprise shall, in its financial statements, disclose the relevant information about all related party relationship and transactions.
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