上市公司会计报表附注披露问题的研究毕业论文.docVIP

毕业论文 （20_ _届） 上市公司会计报表附注披露问题的研究 摘 要 由于会计报表的局限性，仅仅依据会计报表得出的财务分析结论是片面的，甚至可能的出错误的结论,误导决策。因而，必须注重会计报表附注在财务分析中的作用，在分析上市公司的会计报表之前，我们应该先仔细阅读和分析会计报表附注。 我国上市公司会计报表附注披露从开始到现在，经历了十几年的发展，其取得的成功是有目共睹的，其内容和形式都在进行不断的完善，迎合了信息使用者的需求，特别是在投资者做出理性决策的时候发挥了重要的作用。但同时，我们也找到了它的很多不足，因此，我们要采取措施，弥补不足，使其更加完善，从而促使其进一步发展。 本文对附注的相关理论进行了概述，并结合相关案例提出目前上市公司会计报表附注披露中存在的问题，最后针对上述问题提出一些解决措施。 关键词：报表附注Abstract the limitations of accounting statements, financial statements drawn solely on the basis of financial analysis concluded that the one-sided, and possibly even the wrong conclusions, misguided decision-making. Thus, the need to focus on the Financial Statements in the financial analysis role in the analysis of financial statements of listed companies, we should first carefully read and analyze Financial Statements. Financial statements of listed companies disclosed in the notes from the beginning to the present, has gone through ten years of development, its success is obvious to all of its content and form are carrying out continuous improvement to meet the information needs of the users, especially in When investors make a rational decision-making played an important role. But at the same time, we also found its many shortcomings, so we have to take measures to meet the shortfall, thus further contributing to its development, to make it more perfect. This article first notes of the relevant theory of the sum, and then presented with a series of relevant case notes the current financial statements of listed companies disclosure of problems, followed raised a number of measures to solve the above problems. Finally, the accounting statements of listed companies disclose the composition of the future development of the situation. Keywords: Listed Company; Statements; Disclosure目 录 1 会计报表附注相关理论 1 1.1 会计报表附注的概述 1 1.1.1 会计报表附注的概念 1 1.1.2 会计报表附注披露的基本要求 2 1.2 会计报表附注披露的内容 2 2 会计报表附注在财务报告中的作用 4 2.1 满足信息使用者的需求 4 2.2 提高会计信息的重要性、相关性 4 2.3 增强会计报表信息的可理解性 5 2.4 提高会计信息的可比性 5 2.5 协调会计信息质量特征要求之间的矛盾 5 2.6 与国际会计