会计学专业毕业论文--财务报表附注信息披露的研究.docVIP

摘 要 随着人们对会计信息需求的不断提高，财务报表的局限性已逐渐的显露。现行上市公司一般对外公布的资产负债表、利润表、现金流量表等基本报表，这些报表反映了企业也一定日期的财务状况和是一定期间的经营成果，这对不专业或者非专业人士分析出自己想要的有用信息有一定的难度，需要借助财务报表附注了解更多的信息。财务报表附注已经越来越受到人们的关注。本文首先阐述了财务报表附注的演绎与发展，其次介绍财务报表附注的相关规范，并与国际财务会计准则比较；再次分析了我国上市公司财务报表附注披露的现状，最后对完善财务报表附注信息披露提出三点建议。希望财务报表附注更好的为信息使用者决策服务。 关键词：报表附注；信息披露；解释分析 Abstract With demand for continuous improvement of accounting information, the limitations of the financial statements have been gradually revealed. Listed companies are generally announced the current balance sheet, income statement, cash flow and other basic statements. These statements reflect the date of the enterprise must also be a certain period of financial condition and operating results. This is difficulty to non-professional analysis of the useful information. So they need notes to the financial statement gain a lot of information. More and more people have been giving more attention to Financial Statements. First, the paper describes the interpretation of financial statements and development; second, introduce the relevant norms of financial statements, and compared with the intonation accounting standard; Third, analysis of the disclosure in the notes to the financial statement of listed companies in China; finally, put forward proposals to improve the effectiveness of notes to the financial statements. Hope that the financial statement for information users to better decision-making. Key Words: note to financial statement; Information Disclosure; explanation and analysis 目 录 一、财务报表附注的演绎与发展 1 （一）财务报表附注相关概念 1 （二）财务报表附注的演绎 2 （三）财务报表附注的作用 3 二、财务报表附注的相关规范 4 （一）财务报表附注披露的内容 4 （二）财务报表附注披露的形式 5 （三）财务报表附注披露规范的国际比较 6 三、我国公司财务报表附注的披露现状 7 （一）财务报表附注的篇幅冗长 7 （二）财务报表附注的功能弱化 8 四、完善财务报表附注披露的建议 9 （一）完善财务报表辅助披露规范 9 （二）拓展报表附注披露内容 9 （三）建立有效的监督体制 10 参考文献 13 致 谢 15 为了使报表使用者更好地理解报表项目，财务报表附注应运而生。随着经济的发展，资本市场的不断完善，用户需要更加理解报表数字的内涵，财务报表局限性日益突出，财务报表附注也越来越受到人们的关注。财务报表附注是财务报告的重要组成部分，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及详细解释，有助于正确分析企业的财务状况和经营成果。财务分析的价值取决于其是否客观、完整，而财务分析的客观性、完整性又取决于对财务报表