摘　　要

　　　隨著社會(huì)經(jīng)濟(jì)的不斷發(fā)展，會(huì)計(jì)信息的質(zhì)量問(wèn)題己經(jīng)逐漸成為社會(huì)各界關(guān)注的重要問(wèn)題。作為財(cái)務(wù)報(bào)告核心的財(cái)務(wù)報(bào)表，是企業(yè)對(duì)外提供的反映企業(yè)某一時(shí)期的財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量等會(huì)計(jì)信息的重要文件，也是企業(yè)財(cái)務(wù)會(huì)計(jì)確認(rèn)最終成果的體現(xiàn)。但對(duì)于財(cái)務(wù)報(bào)表本身來(lái)說(shuō)，其格式的固定性決定了它所反映的企業(yè)財(cái)務(wù)信息必有一定的局限性，難以滿足報(bào)表使用者日漸增長(zhǎng)的決策信息需求，這就促使了財(cái)務(wù)報(bào)表附注的產(chǎn)生。

　　　財(cái)務(wù)報(bào)表附注是財(cái)務(wù)報(bào)表的重要組成部分，是對(duì)財(cái)務(wù)報(bào)表信息的進(jìn)一步補(bǔ)充、解釋和說(shuō)明，可以使報(bào)表使用者充分的認(rèn)識(shí)和了解企業(yè)的財(cái)務(wù)狀況，從而做出更合理的預(yù)測(cè)和決策。但是，目前我國(guó)財(cái)務(wù)報(bào)表附注的披露中，仍然存在諸多問(wèn)題需要完善。首先闡述財(cái)務(wù)報(bào)表附注的涵義，接著分析財(cái)務(wù)報(bào)表附注披露存在的問(wèn)題，即披露不真實(shí)、不及時(shí)、不充分、不相關(guān)、不全面，分析了問(wèn)題的原因，如規(guī)章制度的不完善，利益驅(qū)使，缺乏有效監(jiān)管和會(huì)計(jì)人員素質(zhì)等。隨后，對(duì)其研究的原因提出改善措施。如完善財(cái)務(wù)報(bào)表附注信息制度、加強(qiáng)虛假披露的執(zhí)法力度、建立有效的監(jiān)督體系、提高會(huì)計(jì)人員素質(zhì)等。

　　　

關(guān)鍵詞：財(cái)務(wù)報(bào)表；財(cái)務(wù)報(bào)表附注；會(huì)計(jì)信息質(zhì)量

Abstract

　　　With the rapid socioeconomic development, the quality of accounting information has become an important issue in the society, and aroused the increasing concern 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 a certain 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 coneemed, their fixed formats 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 accounting reports, are the further supplements, explanations and justifications to the information presenied in the reports. To make statements more sufficient knowledge and understanding of the enterprise's financial position, so as to make more reasonable predictions, decisions. However, the notes to financial statements of the disclosure of our country, there are still many problems need to continue to improve. .At first, this paper explores the meaning of notes to financial statements, this paper puts forward the notes to financial statements important role to improve the quality of financial reporting information, Analysis of problems existing in the notes to financial statements disclosed that disclosure untrue, not timely, not fully, not related, not comprehensive, then analysis the cause of the problem, the rules and regulations is not perfect, interests lead to disclosure of the information distortion, the lack of effective supervision and accounting personnel quality. then, to research the cause of the improvement measures are put forward.

　　　

Keywords：financial statements; notes to the financial statements;notes to the financial statements

目　　錄

摘　　要 I

Abstract II

1  緒　論 1

1.1　研究背景 1

1.2  研究的目的與意義 1

1.2.1  研究目的 1

1.2.2  研究意義 1

1.3  國(guó)內(nèi)外研究現(xiàn)狀 2

1.3.1  國(guó)外研究現(xiàn)狀 2

1.3.2  國(guó)內(nèi)研究現(xiàn)狀 3

1.4  研究的內(nèi)容與研究方法 4

1.4.1  研究?jī)?nèi)容 4

1.4.2  研究方法 4

2  財(cái)務(wù)報(bào)表附注概述 5

2.1  財(cái)務(wù)報(bào)表附注含義與相關(guān)概念界定 5

2.1.1  財(cái)務(wù)報(bào)表附注的含義 5

2.1.2  財(cái)務(wù)報(bào)表附注內(nèi)容界定原則 5

2.2  財(cái)務(wù)報(bào)表附注的編制形式 6

2.3  財(cái)務(wù)報(bào)表附錄的基本內(nèi)容及特點(diǎn) 7

2.3.1  財(cái)務(wù)報(bào)表附注的基本內(nèi)容 7

2.3.2  財(cái)務(wù)報(bào)表附注的特點(diǎn) 7

3  財(cái)務(wù)報(bào)表附注披露存在的問(wèn)題 9

3.1  財(cái)務(wù)報(bào)表附注披露不真實(shí) 9

3.2  財(cái)務(wù)報(bào)表附注披露不及時(shí) 9

3.3  財(cái)務(wù)報(bào)表附注披露不充分 9

3.4  財(cái)務(wù)報(bào)表附注披露不相關(guān) 10

3.5  財(cái)務(wù)報(bào)表附注披露制度覆蓋范圍不全面 10

4  財(cái)務(wù)報(bào)表附注存在問(wèn)題的原因分析 11

4.1  現(xiàn)行財(cái)務(wù)規(guī)章制度不完善 11

4.1.1  會(huì)計(jì)準(zhǔn)則和制度的制定細(xì)節(jié)不夠完善 11

4.1.2  相關(guān)會(huì)計(jì)制度之間缺乏的協(xié)調(diào) 11

4.1.3  附注信息披露缺乏規(guī)范性 11

4.2  利益驅(qū)使導(dǎo)致披露信息失真 12

4.3  缺乏有效監(jiān)管 12

4.3.1  會(huì)計(jì)師事務(wù)所監(jiān)管不利 12

4.3.2  證券監(jiān)管機(jī)構(gòu)監(jiān)管不利 13

4.4  會(huì)計(jì)從業(yè)人員素質(zhì)有待提高 13

4.1.1  會(huì)計(jì)人員業(yè)務(wù)水平有待提高 13

4.1.2  會(huì)計(jì)人員職業(yè)道德水平有待提高 13

5  完善財(cái)務(wù)報(bào)表附注的措施 14

5.1  完善財(cái)務(wù)報(bào)表附注信息制度 14

5.1.1  完善會(huì)計(jì)準(zhǔn)則加強(qiáng)會(huì)計(jì)信息披露 14

5.1.2  增加財(cái)務(wù)報(bào)表附注披露的會(huì)計(jì)信息 14

5.1.3  規(guī)范財(cái)務(wù)報(bào)表附注信息制度 16

5.2  明確虛假附注披露的法律責(zé)任并加強(qiáng)執(zhí)法力度 16

5.2.1  追究財(cái)務(wù)報(bào)表虛假附注披露責(zé)任者的法律責(zé)任 16

5.2.2 加大對(duì)財(cái)務(wù)報(bào)表虛假附注披露的懲罰力度 16

5.3  建立有效的報(bào)表制度監(jiān)督體系 17

5.3.1  加強(qiáng)審計(jì)部門監(jiān)督 17

5.3.2  加強(qiáng)證券監(jiān)管部門監(jiān)督 17

5.3.3  加強(qiáng)社會(huì)傳媒監(jiān)督 18

5.4  提高會(huì)計(jì)從業(yè)人員素質(zhì) 18

5.4.1  提高會(huì)計(jì)從業(yè)人員業(yè)務(wù)素質(zhì) 18

5.4.2  提高會(huì)計(jì)從業(yè)人員道德素質(zhì) 18

結(jié)　　論 20

參考文獻(xiàn) 21

致　　謝 22