会计报表附注是附在报表正文之后,对报表正文的内容、编制方法所作的说明,能有效地帮助投资者通过阅读有关报表的背景资料、对各项目的解释等而对上市公司的财务状况有着更为清晰、全面的认识。但是,通过对随机抽取的100家上市公司已披露年报(深圳、上海各50家)的阅读,我们不难发现,由于附注中 The notes to the financial statements are attached to the main text of the report, explaining the contents and compiling method of the main text of the report, which can help investors to effectively understand the financial status of the listed company by reading the background information of the relevant statements, explaining the various items, etc. More clear, comprehensive understanding. However, by reading the annual reports (50 in each of Shenzhen and Shanghai) of the 100 publicly-listed companies randomly selected, we can easily find that due to the fact that