我国企业财务报表附注相关问题的探讨

The Discussion about Problems Existing in the Notes to the Financial Statements in China

我国对企业财务报表附注相关问题的研究还远远落后于一些发达国家,还有许多需要完善的地方,如披露的内容不完整、披露信息不及时等。文章通过对企业财务报表附注及相关问题的探讨,希望能够进一步提升会计信息用户对财务报表附注的重视程度,从而使未来的财务报表附注可以披露更加真实、完整的会计信息,为企业的健康发展奠定基础。

Due to the research of the notes to the financial statements in China develops slowly,and falls behind other developed countries,much needs to be further improved,such as the content is not complete,the disclosure of information is not timely,etc. Through the research of the notes to financial statements and the related problems,the author hopes to be able to further enhance the attention of the accounting information users of the notes to the financial statements,which is useful for enterprises to disclose more authentic and integrated information,and to promote the healthy development of the enterprise.