中小企业报表附注披露问题分析

Problems in annotation disclosure of financial statements in small and medium-sized enterprises

针对中小企业财务报表附注披露问题,采用理论归纳结合调查分析的方法,分析了中小企业财务报表附注披露存在的主要问题,指出其原因在于缺乏完善的财务制度、会计基础工作薄弱和监控不力等,提出丰富会计基本理论、制定附注披露准则等建议。研究结果对促进财务报表的附注披露有指导意义。

In view of annotation disclosure of financial statements in small and medium-sized enterpris-es,theory induction and investigation analyses were employed to analyse its major problems.It is found out that the problems lie in the imperfect financial system as well as the weak accounting basis and the supervision.It was proposed that the basic accounting theory should be enriched and the principles of annotation disclosure should be established.The results offer guidance in the promotion of the anno-tation disclosure of financial statements.