会计报表附注6英文摘要.docVIP

With the rapid socioeconomic development，the quality of accountinginformation has become an important issue in the society, and aroused the increasing concems 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 acertain 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 concemed．their fixed formats and the characteristic of contents full of figures 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 accountingreports，are the further supplements，explanations and justifications to the information presented in the reports．On the basis of ensuring the provision of information from the accounting reports，the notes can improve the quality of accounting information，and enhance the authenticity and integrity of financial reports, so that users of the reports，with today’s increasing complexity in econoIIlical business and diversification of the investment entities，can have amore full understanding and appreciation for enterprise financial situation and operating results and cash flows，thus making a more reasonable prediction and decision-making．However,the notes to the accounting report are also to be perfected． With the improvement and perfection of the notes to the accounting reports as the central topic．the thesis will follow the line of“questions—analysis—solutions”，mainly discuss the following four aspects． First．the thesis will define the financial reports，the accounting reports，and the notes to th