财务报表附注研究

财务报表附注研究
 

摘要：随着市场经济的日益发展，特别是现代股份制企业和证券市场的兴起，要求企业提供更为全面、完整、有效的会计信息，财务报表附注在整个财务报告中的地位就日益突出。它对提高会计信息的质量，增强财务报表的完整性，有利于报表使用者做出正确的决策等方面发挥着重要作用。本文基于改进财务报表这1实践意义来研究财务报表附注的，首先探讨了财务报表附注的涵义和财务报表附注的内容，接着提出了财务报表附注对改进财务报表信息质量的重要作用。最后，文章结合我国财务报表附注信息披露的实际情况，分析了我国企业报表附注披露的现状、问题的成因，并且提出了改进的建议。

关键词：财务报表附注；披露；重要性

Research on note to financial statement
 
Abstract: Along with development of market economy,especilly appearance of modern joint-stock corporation and security-market,accounting information are inqured to be offerd more comprehensive,more integral,and more effective, The note to financial statement has become more and more important in the whole financial report .The note to finacial statement shows an important role in relating to improve quolity of accounting information, integrity of finacial statement as well as right decision.This paper researches the note to finacial statement according to this aspect. Firstly,this paper discusses the meaning and main idea of note to financial statement, then gives the main functions of note to financial statement to improve the quality of financial reports .Finally,this paper analyses the actuality of note to financial statement and the reasons for some problems. Then, give some suggestions to solve these problems.

Key words: note to financial statement; disclosure; importance