摘要
财务报表附注是企业财务报告不可或缺的重要组成部分,附注披露的信息具有附属性、解释性、补充性、建设性。文章在此基础上系统探讨了财务报表附注的主要形式和内容,并对完善我国财务报表附注披露信息规范和企业在附注信息披露中应处理好的几个关系进行了分析研究。
<Abstrcat>The financial statement annotations are indispensable components of enterprises' financial reports, with attached nature, explanation nature, supplementary nature and constructive nature. This text has probed into the main form and content of the financial statement annotations systematically, and researched to perfect the information reveal norm in our country and analyzed relations that enterprise should deal with well in disclosure of its information.
出处
《南华大学学报（社会科学版）》
2005年第3期31-33,42,共4页
Journal of University of South China(Social Science Edition)
关键词
财务报表
附注
会计信息
披露
financial statement
annotations
disclosure
accounting information
