会计报表附注信息披露问题分析

The Investigation and Analysis of Information Disclosure in Accounting Report Annotation

会计报表附注作为会计报表的重要组成部分,主要是对会计报表本身无法或难以充分表达的内容和项目进行补充说明和详细解释,但它在披露过程中存在许多不规范的问题。文章针对会计报表附注信息披露的现状及存在问题进行了分析,揭示了其产生的原因及危害,并提出了解决问题的对策。

The report annotation, an important part of the accounting report, mainly plays the role for deep understanding of the context and items of the report which is difficult to express by the report itself, but there are many irregular operations in the disclosing process. In this paper the state and existing problem of accounting report annotation are analyzed, the cause and hazard are revealed and the solution to problems is put forward.