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財務報表附注研究
畢業(yè)論文
財務報表附注研究
摘要：隨著市場經(jīng)濟的日益發(fā)展，特別是現(xiàn)代股份制企業(yè)和證券市場的興起，要求企業(yè)提供更為全面、完整、有效的會計信息，財務報表附注在整個財務報告中的地位就日益突出。它對提高會計信息的質(zhì)量，增強財務報表的完整性，有利于報表使用者做出正確的決策等方面發(fā)揮著重要作用。本文基于改進財務報表這1實踐意義來研究財務報表附注的，首先探討了財務報表附注的涵義和財務報表附注的內(nèi)容，接著提出了財務報表附注對改進財務報表信息質(zhì)量的重要作用。最后，文章結(jié)合我國財務報表附注信息披露的實際情況，分析了我國企業(yè)報表附注披露的現(xiàn)狀、問題的成因，并且提出了改進的建議。
關(guān)鍵詞：財務報表附注；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
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