会计报表附注信息披露存在的问题及分析论文.docVIP

毕业论文 论文 题目：会计报表附注信息披露存在的 问题及分析 学生姓名： 董 志 浩 学 号： 201104021182 专业班级： 会计1112班 指导老师： 周剑教授 2013年12月  会计报表附注信息披露存在的问题及分析 摘 要 会计报表附注作为会计报表的重要组成部分,会计报表附注信息的作用越来越重要, 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,使用者可以通过它来了解企业的实际生产规模水平、实际资金使用状况等一些在主表中无法反映的信息，但它在披露过程中存在许多不规范的问题,对会计报表附注重要性认识不足，编报方法不全面；会计报表附注披露的信息存在披露信息不充分、滞后、存在虚假成分；披露信息不当披露内容缺乏差异性，对会计报表附注信息的披露监管不力等问题,解决这些问题的对策是：完善会计报表附注信息披露的相关会计准则、法律规范；增加会计报表附注信息披露的信息量、改进内容规范；会计核算信息实现电子化、提供预测性前瞻性会计信息；建立统一的具有可操作性的会计报表附注信息披露规范；会计报表附注信息的披露要兼顾充分性及适当性；强化会计报表附注信息披露的监管体系、提高会计师事务所审计质量与注册会计师道德水平；提高会计人员的认识水平和职业能力. 关键词 会计报告；会计报表附注；信息披露；分析 AbstraCt Notes to the accounting as an important component of the accounting statement, notes to the accounting information is more and more important role, mainly on the accounting statements themselves are unable or difficult to fully express the content and supplemented by the project, the user can through it to understand the actual level of production scale of enterprises, the actual usage of funds some information cannot be reflected in the main table, but it many nonstandard problems in the process of disclosure, the understanding of the importance of notes to the financial shortage, compiling method is not comprehensive;Disclosed in the notes to the financial information is inadequate disclosure of information, lag, false composition;Improper disclosure of the information disclosure lack of diversity, of notes to the accounting information disclosure regulation problems, the countermeasures to solve these problems are: perfecting the notes to the accounting information disclosure of the relevant accounting standards and legal norms;Add notes to the accounting information disclosure of information, improve the content standard;Accounting information electronically, provides the predictive prospective accounting informatio