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附注是会计报表不可或缺的一部分,它的作用在于进一步解释说明报表中相关信息,以达到增强会计报表的相关性和完整性的目的,更好的为报表使用者提供所需信息。人们在大量实践中逐渐认识到会计报表附注的巨大作用。但我国目前在会计报表附注方面的重视程度依然不足,需要我们进一步探索与研究。本文针对我国企业会计报表附注披露的成因进行了分析,提出了相应的措施和建议。
Note is an integral part of the financial statements, its role is to further explain the statements of the relevant information in order to enhance the relevance and integrity of the financial statements of the purpose, to better provide the required information for the report users. In practice, people gradually realize the tremendous role of accounting statements. However, the current emphasis on accounting notes in our country remains insufficient, which requires us to further explore and study. This article analyzes the causes of the disclosure of the notes of China’s enterprise financial statements and puts forward the corresponding measures and suggestions.