Part one discuses the analysis of foot notes to financial statements 第六部分,其他財(cái)務(wù)報(bào)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(huì)計(jì)報(bào)表附注作為財(cái)務(wù)報(bào)告的重要組成部分,以其自身特有的優(yōu)勢(shì)而倍受關(guān)注,因?yàn)闀?huì)計(jì)報(bào)表附注是對(duì)會(huì)計(jì)報(bào)表主表信息的進(jìn)一步補(bǔ)充、解釋說(shuō)明,在保證會(huì)計(jì)報(bào)表主表提供信息的基礎(chǔ)上,更能提高會(huì)計(jì)信息的質(zhì)量,增強(qiáng)會(huì)計(jì)報(bào)表的真實(shí)性、完整性,從而報(bào)表使用者對(duì)公司的財(cái)務(wù)狀況和經(jīng)營(yíng)成果及現(xiàn)金流量有更充分的認(rèn)識(shí)、了解,進(jìn)而做出更合理的預(yù)測(cè)、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(guó)資本市場(chǎng)不完善,若單純以國(guó)內(nèi)、國(guó)外準(zhǔn)則的對(duì)比或套以國(guó)外已成型的信息披露理論來(lái)評(píng)價(jià)我國(guó)上市公司報(bào)表附注披露中存在的問題有失偏頗,所以,本文通過規(guī)范研究與實(shí)證研究(描述性統(tǒng)計(jì)或舉例)相結(jié)合的方法來(lái)分析我國(guó)上市公司報(bào)表附注披露中存在的典型問題,來(lái)揭示我國(guó)目前報(bào)表附注披露中存在的弊端,從而提出改進(jìn)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(píng)判團(tuán)進(jìn)行評(píng)審時(shí)考慮的事項(xiàng)包括:年報(bào)整體設(shè)計(jì)撮要財(cái)務(wù)報(bào)表的整體設(shè)計(jì)和注釋雇員關(guān)系的描述業(yè)務(wù)和工作的目標(biāo)與說(shuō)明未來(lái)計(jì)劃可讀性,以及出版是否及時(shí)。
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(guó)財(cái)政部、證監(jiān)會(huì)頒布的關(guān)于會(huì)計(jì)報(bào)表附注編制和披露的要求為線索,對(duì)我國(guó)上市公司會(huì)計(jì)報(bào)表附注信息披露的透明度問題進(jìn)行探討。通過剖析當(dāng)前上市公司會(huì)計(jì)報(bào)表附注披露中存在的問題,揭示這些問題產(chǎn)生的原因及其影響,然后找出解決這些問題的對(duì)策,提出相關(guān)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(huì)計(jì)報(bào)表附注披露的信息量很多、內(nèi)容比較復(fù)雜,披露方式較靈活,所以附注信息披露是否規(guī)范、是否有效等一系列問題是值得我們進(jìn)一步研究和討論的,因此,本文從完善我國(guó)上市公司會(huì)計(jì)報(bào)表附注信息披露制度角度出發(fā),對(duì)上市公司會(huì)計(jì)報(bào)表附注信息披露的透明度進(jìn)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.