摘　　要

　　　隨著社會經(jīng)濟的不斷發(fā)展，會計信息的質(zhì)量問題己經(jīng)逐漸成為社會各界關(guān)注的重要問題。作為財務(wù)報告核心的財務(wù)報表，是企業(yè)對外提供的反映企業(yè)某一時期的財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量等會計信息的重要文件，也是企業(yè)財務(wù)會計確認最終成果的體現(xiàn)。但對于財務(wù)報表本身來說，其格式的固定性決定了它所反映的企業(yè)財務(wù)信息必有一定的局限性，難以滿足報表使用者日漸增長的決策信息需求，這就促使了財務(wù)報表附注的產(chǎn)生。

　　　財務(wù)報表附注是財務(wù)報表的重要組成部分，是對財務(wù)報表信息的進一步補充、解釋和說明，可以使報表使用者充分的認識和了解企業(yè)的財務(wù)狀況，從而做出更合理的預(yù)測和決策。但是，目前我國財務(wù)報表附注的披露中，仍然存在諸多問題需要完善。首先闡述財務(wù)報表附注的涵義，接著分析財務(wù)報表附注披露存在的問題，即披露不真實、不及時、不充分、不相關(guān)、不全面，分析了問題的原因，如規(guī)章制度的不完善，利益驅(qū)使，缺乏有效監(jiān)管和會計人員素質(zhì)等。隨后，對其研究的原因提出改善措施。如完善財務(wù)報表附注信息制度、加強虛假披露的執(zhí)法力度、建立有效的監(jiān)督體系、提高會計人員素質(zhì)等。

　　　

關(guān)鍵詞：財務(wù)報表；財務(wù)報表附注；會計信息質(zhì)量

Abstract

　　　With the rapid socioeconomic development, the quality of accounting information has become an important issue in the society, and aroused the increasing concern among various sectors. Accounting reports, as the core contents of financial reports, are the important documents Provided by enterprises to reflect their financial situations in a certain period of time, their operating results and cash flow, and they also reflect the final achievements of the enterprises. financial accounting recognition and measurement. But as far as the accounting reports themselves are coneemed, their fixed formats bring about the results that the enterprise’s financial information reflected in them is bound to have some limitations, thus it is difficult to meet the needs of the users’, growing decision－making information, which Prompted the emergence of the notes to the accounting reports.

　　　Notes to the accounting reports as an important component of the accounting reports, are the further supplements, explanations and justifications to the information presenied in the reports. To make statements more sufficient knowledge and understanding of the enterprise's financial position, so as to make more reasonable predictions, decisions. However, the notes to financial statements of the disclosure of our country, there are still many problems need to continue to improve. .At first, this paper explores the meaning of notes to financial statements, this paper puts forward the notes to financial statements important role to improve the quality of financial reporting information, Analysis of problems existing in the notes to financial statements disclosed that disclosure untrue, not timely, not fully, not related, not comprehensive, then analysis the cause of the problem, the rules and regulations is not perfect, interests lead to disclosure of the information distortion, the lack of effective supervision and accounting personnel quality. then, to research the cause of the improvement measures are put forward.

　　　

Keywords：financial statements; notes to the financial statements;notes to the financial statements

目　　錄

摘　　要 I

Abstract II

1  緒　論 1

1.1　研究背景 1

1.2  研究的目的與意義 1

1.2.1  研究目的 1

1.2.2  研究意義 1

1.3  國內(nèi)外研究現(xiàn)狀 2

1.3.1  國外研究現(xiàn)狀 2

1.3.2  國內(nèi)研究現(xiàn)狀 3

1.4  研究的內(nèi)容與研究方法 4

1.4.1  研究內(nèi)容 4

1.4.2  研究方法 4

2  財務(wù)報表附注概述 5

2.1  財務(wù)報表附注含義與相關(guān)概念界定 5

2.1.1  財務(wù)報表附注的含義 5

2.1.2  財務(wù)報表附注內(nèi)容界定原則 5

2.2  財務(wù)報表附注的編制形式 6

2.3  財務(wù)報表附錄的基本內(nèi)容及特點 7

2.3.1  財務(wù)報表附注的基本內(nèi)容 7

2.3.2  財務(wù)報表附注的特點 7

3  財務(wù)報表附注披露存在的問題 9

3.1  財務(wù)報表附注披露不真實 9

3.2  財務(wù)報表附注披露不及時 9

3.3  財務(wù)報表附注披露不充分 9

3.4  財務(wù)報表附注披露不相關(guān) 10

3.5  財務(wù)報表附注披露制度覆蓋范圍不全面 10

4  財務(wù)報表附注存在問題的原因分析 11

4.1  現(xiàn)行財務(wù)規(guī)章制度不完善 11

4.1.1  會計準則和制度的制定細節(jié)不夠完善 11

4.1.2  相關(guān)會計制度之間缺乏的協(xié)調(diào) 11

4.1.3  附注信息披露缺乏規(guī)范性 11

4.2  利益驅(qū)使導(dǎo)致披露信息失真 12

4.3  缺乏有效監(jiān)管 12

4.3.1  會計師事務(wù)所監(jiān)管不利 12

4.3.2  證券監(jiān)管機構(gòu)監(jiān)管不利 13

4.4  會計從業(yè)人員素質(zhì)有待提高 13

4.1.1  會計人員業(yè)務(wù)水平有待提高 13

4.1.2  會計人員職業(yè)道德水平有待提高 13

5  完善財務(wù)報表附注的措施 14

5.1  完善財務(wù)報表附注信息制度 14

5.1.1  完善會計準則加強會計信息披露 14

5.1.2  增加財務(wù)報表附注披露的會計信息 14

5.1.3  規(guī)范財務(wù)報表附注信息制度 16

5.2  明確虛假附注披露的法律責(zé)任并加強執(zhí)法力度 16

5.2.1  追究財務(wù)報表虛假附注披露責(zé)任者的法律責(zé)任 16

5.2.2 加大對財務(wù)報表虛假附注披露的懲罰力度 16

5.3  建立有效的報表制度監(jiān)督體系 17

5.3.1  加強審計部門監(jiān)督 17

5.3.2  加強證券監(jiān)管部門監(jiān)督 17

5.3.3  加強社會傳媒監(jiān)督 18

5.4  提高會計從業(yè)人員素質(zhì) 18

5.4.1  提高會計從業(yè)人員業(yè)務(wù)素質(zhì) 18

5.4.2  提高會計從業(yè)人員道德素質(zhì) 18

結(jié)　　論 20

參考文獻 21

致　　謝 22