财务报表附注信息披露问题研究

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英文篇名：Research on information disclosure of notes to financial statements 作者：赵文庆 ; 梁运吉 英文作者：Zhao Wenqin;Liang Yunji;Heilongjiang zhengfang accounting firm co.Harbin;LTD School of accounting,Harbin university of commerce; 关键词：财务报表附注 ; 附注信息披露 ; 会计信息质量 英文关键词：Notes to financial statements;;Annotated information disclosure;;Quality of accounting information 中文刊名：HLJW 英文刊名：Foreign Economic Relations & Trade 机构：黑龙江正方会计师事务所有限责任公司;哈尔滨商业大学会计学院; 出版日期：2019-04-30 出版单位：对外经贸 年：2019 期：No.298 基金：2018年度黑龙江省哲学社会科学研究规划项目(项目编号:18JLB042);; 2018年度哈尔滨商业大学校级项目(项目编号:18XN058)阶段性成果 语种：中文; 页：HLJW201904044 页数：3 CN：04 ISSN：23-1578/F 分类号：160-162

摘要

财务报表附注以文字辅以数字,披露方式灵活多样,这些优势使财务报表引起了人们的广泛关注,人们渴望从财务报表附注中获得更多有关企业的财务状况、经营成果等有用信息。但随着财务报表附注作用的日趋增加,一些人开始对财务报表附注做手脚。所以当务之急就是规范财务报表附注的披露情况。因此文章主要分析了财务报表附注目前存在的的一些问题,并针对这些问题究其根本原因,提出改进办法。
        The notes to the financial statements are supplemented by words and figures,and the disclosure methods are flexible and diverse. These advantages make the financial statements attract people's extensive attention,and people are eager to get more useful information about the financial status and operating results of enterprises from the notes to the financial statements. However,with the increasing role of the notes to financial statements,some people began to tamper with the notes to financial statements. Therefore,it is urgent to standardize the disclosure of notes to the financial statements. Therefore,this paper mainly analyzes some existing problems in the notes to the financial statements,and probes into the root causes of these problems,and puts forward improvement measures.

引文

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