会计报表的使用者不仅要求企业提供真实、完整的会计报表,还要求附注信息加上披露力度,附注信息在整个财务报告体系中的地位日益突出。本文就会计报表附注信息的披露问题进行深入思考,在对新准则下附注充分理解的基础上,对强化附注披露、提升信息质量提出自己的一点建议和看法。 Users of accounting statements not only require enterprises to provide true and complete accounting statements, but also require the annotation information plus disclosure efforts. The annotation information has become increasingly prominent in the entire financial reporting system. Based on the full understanding of the notes under the new standard, this article puts forward some suggestions and opinions on strengthening the disclosure of information and the quality of information.