財務報表附註研究
摘要：隨著市場經濟的日益發展，特別是現代股份制企業和證券市場的興起，要求企業提供更為全面、完整、有效的會計資訊，財務報表附註在整個財務報告中的地位就日益突出。它對提高會計資訊的'質量，增強財務報表的完整性，有利於報表使用者做出正確的決策等方面發揮著重要作用。本文基於改進財務報表這1實踐意義來研究財務報表附註的，首先探討了財務報表附註的涵義和財務報表附註的內容，接著提出了財務報表附註對改進財務報表資訊質量的重要作用。最後，文章結合我國財務報表附註資訊披露的實際情況，分析了我國企業報表附註披露的現狀、問題的成因，並且提出了改進的建議。
關鍵詞：財務報表附註；披露；重要性
Research on note to financial statement
Abstract: Along with development of market economy,especilly appearance of modern joint-stock corporation and security-market,accounting information are inqured to be offerd more comprehensive,more integral,and more effective, The note to financial statement has become more and more important in the whole financial report note to finacial statement shows an important role in relating to improve quolity of accounting information, integrity of finacial statement as well as right paper researches the note to finacial statement according to this aspect. Firstly,this paper discusses the meaning and main idea of note to financial statement, then gives the main functions of note to financial statement to improve the quality of financial reports lly,this paper analyses the actuality of note to financial statement and the reasons for some problems. Then, give some suggestions to solve these problems.
Key words: note to financial statement; disclosure; importance
