随着我国改革开放的不断深入,社会经济得到了飞速的发展,会计报表附注信息在各个企业的工作中也起着越来越重要的作用。会计报表和相关附注资料能让使用者充分了解到企业的生产水平及资金的实际使用情况。然而,会计报表附注信息内容庞大,极易导致各种问题的发生。本文首先简单介绍会计报表附注的重要性,其次仔细分析会计报表附注信息披露中存在的各项问题,并就此提出有效的完善措施。 With the continuous deepening of China’s reform and opening up and rapid socio-economic development, note information of accounting statements has also played an increasingly important role in the work of various enterprises. Accounting statements and related notes information allows users to fully understand the enterprise’s production level and the actual use of funds. However, the large amount of information in notes to financial statements can easily lead to various problems. This article begins with a brief introduction of the importance of accounting statements notes, followed by careful analysis of the accounting statements notes information disclosure problems, and put forward effective measures to improve this.