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改革开放促使经济快速发展,会计表格附注信息从而体现出了它的重要性,在补充说明报表的重要信息,使用者想要了解企业的实际资金使用状况和生产规模水平,就必须通过会计报表和附注资料,从而得到有利信息。由于会计报表附注内容多,就会产生一些问题,由于有些内容是定性,忽疏了会计报表附注的分析,虚假信息是有些不良企业使用会计报表附注来发布的。文章分析了会计报表附注信息披露存在的问题与对策。
Reform and opening up to promote rapid economic development, accounting information table notes thus reflects its importance, in addition to the important information that statements, users want to understand the actual use of funds and the level of production scale, we must pass the accounting statements and Note information, so as to get favorable information. As more notes to the accounting statements, there will be some problems, because some of the content is qualitative, suddenly neglected the analysis of the notes to the financial statements, false information is the use of some bad accounting companies to issue notes. The article analyzes the problems and countermeasures in the disclosure of accounting statement notes.