上市公司会计报表附注信息披露问题探讨毕业论文任务资料文献综述开题报告.doc

上市公司会计报表附注信息披露问题探讨【毕业论文+任务书+文献综述+开题报告】 (2011届) 毕业论文(设计) 题 目: 上市公司会计报表附注信息披露问题探讨 姓 名: 专 业: 会 计 学 班 级: 学 号: 指导教师: 导师职称: 年 月 日 摘 要: 随着市场经济的不断深入,会计报表逐渐暴露其局限性。在会计报表主表之外提供其他辅助性信息成为一种必然选择,会计报表附注的作用也日益显著,其构成财务报告体系十分重要的内容。会计报表附注信息披露制度是会计信息披露制度的重要组成部分,研究会计报表附注对于整个会计信息披露制度的完善起到很重要的补充作用。 本文首先从会计报表附注的含义入手,简要介绍了会计报表附注的编制形式和内容;然后针对我国上市公司会计报表附注披露存在的问题,从可靠性、相关性、可理解性及可比性四个方面指出了我国上市公司会计报表附注披露存在的问题;最后从监管部门、中介机构、上市公司自身三个角度提出了完善报表附注披露的建议,希望能够进一步提升报表附注信息披露的重视程度,从而使未来的报表附注信息披露更加可靠、完整、规范。 关键词:报表附注;上市公司;附注披露 Abstract: With the constant development and completion of market economy, people realize the limitation of the accounting statement gradually. Offer other complementary information become the indispensable choices except basic accounting statement, accounting statement annotations seem more and more important too, the disclosure of the financial report has already entered the era of the annotations, because length of annotations form very important content of system of financial report. The information announcing system of the accounting statement annotations is important components of accounting information announcing system, so study accounting statement annotations will play important supplementary function to completion of whole accountant information announcing system. First, starting with the financial annotations meaning, briefing statements notes forms and contents. Second, the problems in listed companies about annotations disclosure now, so this chapter analysis the existing problems from the quality of accounting information requested reliability, relevance, understandability and comparability in listed companies in China. Finally, offering some proposals to perfect annotations disclosure of lists companies, from government regulation, intermediary institutions, listed companies three angles, hoping this can be fu