浅谈财务报表附注披露问题以及对策  

A Brief Discussion of Problems Existing in Notes to Financial Statements and Countermeasures

作　　者：彭未来 于谦龙[1] Weilai Peng;Qianong Yu(University of Shanghai for Science and Technology,Shanghai,200093,China)

机构地区：[1]上海理工大学,上海200093

出　　处：《管理科学与研究（中英文版）》2023年第12期56-62,共7页Management Science and Research

摘　　要：财务报表附注作为财务报告主体的一部分,因其独特性备受人们的关注,重要性愈加凸显。但是正由于其重要性的愈加凸显,许多企业在此处做文章,误导了投资者的判断,不仅给投资者带来重大利益损失,同时也使企业面临法律的惩处。我国目前的财务报表附注发展正处于快速萌芽阶段,存在诸多问题,如何解决是当前的当务之急。论文主要从目前我国上市公司在财务报表附注披露存在的共同问题作为切入点,举用现实生活中的案例进行实证,在理论的基础上综合分析存在的问题的本质原因,然后根据原因提出完善财务报表附注制度、加强监管制度、强化观念、等措施。As a part of the main body of financial report,the notes to financial statements are paid more and more attention because of their uniqueness.However,because of its increasingly prominent importance,many enterprises make modifications here,misleading the judgment of investors,which not only brings significant losses to investors,but also makes enterprises face legal punishment.The development of notes to financial statements in China is in a rapid embryonic stage and exists many problems during the development process.How to solve these problems is an urgent task at present.This paper mainly takes the common problems existing in the disclosure of notes to financial statements of listed companies in China as the starting point,uses cases in real life for demonstration,and comprehensively analyzes the essential causes of existing problems on the basis of theory.Finally,countermeasures are proposed according to the reasons for these problems,aiming to improve the note system of financial statements,strengthen the supervision system,enhance the concept,and enrich the disclosure format of notes to financial statements.

关 键 词：财务报表附注 披露准则 建议措施 

分 类 号：F23[经济管理—会计学]