Part one discuses the analysis of foot notes to financial statements 第六部分,其他財務報告分析。
The notes to financial statements is the foundation to the basic statement information , and is the clear furthermore complement or explaination , at keeping the basic statement text , which has raised the quantity of accountancy ' s information , strengthened the reliability , accuracy , integrity of the financial report , and make the statement user acquire the full understanding from the financial standing of the business enterprise , conducting the result and the cash discharges to do a sound judgment 會計報表附注作為財務報告的重要組成部分,以其自身特有的優勢而倍受關注,因為會計報表附注是對會計報表主表信息的進一步補充、解釋說明,在保證會計報表主表提供信息的基礎上,更能提高會計信息的質量,增強會計報表的真實性、完整性,從而報表使用者對公司的財務狀況和經營成果及現金流量有更充分的認識、了解,進而做出更合理的預測、決策。
Publish the existent typical model problem through the analysis of current listed company financial statement annotation , and announce to the public the output and deep reason of these problems , then find out the key to resolve these problems , in the end , put forward the suggestion to the accountancy of the future , the standard of the establishment . however , it is a pity that in china the transparency of the notes to financial statements does not truly satisfy user ’ s information demand of socialism market economy . whether in theory or in practice , 由于我國資本市場不完善,若單純以國內、國外準則的對比或套以國外已成型的信息披露理論來評價我國上市公司報表附注披露中存在的問題有失偏頗,所以,本文通過規范研究與實證研究(描述性統計或舉例)相結合的方法來分析我國上市公司報表附注披露中存在的典型問題,來揭示我國目前報表附注披露中存在的弊端,從而提出改進建議。
In making their judgement , the panel of judges consider general presentation , highlights page , general presentation of financial statements , explanatory notes to financial statements , reference to employee relations , purpose and description of activities and performance , future intentions , readability and promptness of reporting 評判團進行評審時考慮的事項包括:年報整體設計撮要財務報表的整體設計和注釋雇員關系的描述業務和工作的目標與說明未來計劃可讀性,以及出版是否及時。
According to the request of the notes to financial statements , this article inspects the committee promulgation with our country ministry of finance , and the stock certification , the clue is concerning the financial statement request of annotation establishment and publishment , to our country , the stock market ascends the relevant financial statement annotation of the existing and possible occurrence to publish the problem to carry on the study 二、研究思路和研究方法本文的研究思路是以我國財政部、證監會頒布的關于會計報表附注編制和披露的要求為線索,對我國上市公司會計報表附注信息披露的透明度問題進行探討。通過剖析當前上市公司會計報表附注披露中存在的問題,揭示這些問題產生的原因及其影響,然后找出解決這些問題的對策,提出相關建議。
This article tries from the angle that publishes the system from the perfect listed company financial statement annotation to set out , publishing to carry on the study of the notes to financial statements information and the transparency of it 但由于會計報表附注披露的信息量很多、內容比較復雜,披露方式較靈活,所以附注信息披露是否規范、是否有效等一系列問題是值得我們進一步研究和討論的,因此,本文從完善我國上市公司會計報表附注信息披露制度角度出發,對上市公司會計報表附注信息披露的透明度進行了探討。
百科解釋
Notes to financial statements (notes) are additional information added to the end of financial statements. Notes to financial statements help explain specific items in the financial statements as well as provide a more comprehensive assessment of a company's financial condition.