财务报表附注披露问题研究.doc

摘　　要

　　　随着社会经济的不断发展，会计信息的质量问题己经逐渐成为社会各界关注的重要问题。作为财务报告核心的财务报表，是企业对外提供的反映企业某一时期的财务状况、经营成果和现金流量等会计信息的重要文件，也是企业财务会计确认最终成果的体现。但对于财务报表本身来说，其格式的固定性决定了它所反映的企业财务信息必有一定的局限性，难以满足报表使用者日渐增长的决策信息需求，这就促使了财务报表附注的产生。

　　　财务报表附注是财务报表的重要组成部分，是对财务报表信息的进一步补充、解释和说明，可以使报表使用者充分的认识和了解企业的财务状况，从而做出更合理的预测和决策。但是，目前我国财务报表附注的披露中，仍然存在诸多问题需要完善。首先阐述财务报表附注的涵义，接着分析财务报表附注披露存在的问题，即披露不真实、不及时、不充分、不相关、不全面，分析了问题的原因，如规章制度的不完善，利益驱使，缺乏有效监管和会计人员素质等。随后，对其研究的原因提出改善措施。如完善财务报表附注信息制度、加强虚假披露的执法力度、建立有效的监督体系、提高会计人员素质等。

　　　

关键词：财务报表；财务报表附注；会计信息质量

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　　录

摘　　要 I

Abstract II

1  绪　论 1

1.1　研究背景 1

1.2  研究的目的与意义 1

1.2.1  研究目的 1

1.2.2  研究意义 1

1.3  国内外研究现状 2

1.3.1  国外研究现状 2

1.3.2  国内研究现状 3

1.4  研究的内容与研究方法 4

1.4.1  研究内容 4

1.4.2  研究方法 4

2  财务报表附注概述 5

2.1  财务报表附注含义与相关概念界定 5

2.1.1  财务报表附注的含义 5

2.1.2  财务报表附注内容界定原则 5

2.2  财务报表附注的编制形式 6

2.3  财务报表附录的基本内容及特点 7

2.3.1  财务报表附注的基本内容 7

2.3.2  财务报表附注的特点 7

3  财务报表附注披露存在的问题 9

3.1  财务报表附注披露不真实 9

3.2  财务报表附注披露不及时 9

3.3  财务报表附注披露不充分 9

3.4  财务报表附注披露不相关 10

3.5  财务报表附注披露制度覆盖范围不全面 10

4  财务报表附注存在问题的原因分析 11

4.1  现行财务规章制度不完善 11

4.1.1  会计准则和制度的制定细节不够完善 11

4.1.2  相关会计制度之间缺乏的协调 11

4.1.3  附注信息披露缺乏规范性 11

4.2  利益驱使导致披露信息失真 12

4.3  缺乏有效监管 12

4.3.1  会计师事务所监管不利 12

4.3.2  证券监管机构监管不利 13

4.4  会计从业人员素质有待提高 13

4.1.1  会计人员业务水平有待提高 13

4.1.2  会计人员职业道德水平有待提高 13

5  完善财务报表附注的措施 14

5.1  完善财务报表附注信息制度 14

5.1.1  完善会计准则加强会计信息披露 14

5.1.2  增加财务报表附注披露的会计信息 14

5.1.3  规范财务报表附注信息制度 16

5.2  明确虚假附注披露的法律责任并加强执法力度 16

5.2.1  追究财务报表虚假附注披露责任者的法律责任 16

5.2.2 加大对财务报表虚假附注披露的惩罚力度 16

5.3  建立有效的报表制度监督体系 17

5.3.1  加强审计部门监督 17

5.3.2  加强证券监管部门监督 17

5.3.3  加强社会传媒监督 18

5.4  提高会计从业人员素质 18

5.4.1  提高会计从业人员业务素质 18

5.4.2  提高会计从业人员道德素质 18

结　　论 20

参考文献 21

致　　谢 22