上市公司财务报告作为信息的主要载体，其披露形式、内容及频率便成为理论界与实务界共同关注的热点。

As the listed company finance report is used as the main carrier of its information, its form, contents and frequency of disclosure is the common concerns of theory field and practice field.

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第十三条贷款人应采取现场与非现场相结合的形式履行尽职调查，形成书面报告，并对其内容的真实性、完整性和有效性负责。

Article 13 the lender shall conduct due diligence by both on-site and off-site means, work out a written report and be responsible for the authenticity, completeness and validity thereof.

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