论文部分内容阅读
会计的存在与发展都是为了满足信息使用者的信息需求。随着人们对信息的需求越来越高,现行财务报表的内在内容也越来越受到关注,财务报表简单的数字已经不能满足人们的需要,再加上经济体制改革的深入和证券市场的规范与进步,更使得披露表外信息成为必然。本文主要是对财务报表附注的内涵及问题,进行一些探讨,并提出一些简要的对策。
The existence and development of accounting are to meet the information needs of information users. With the increasing demand for information, the intrinsic content of the current financial statements has drawn more and more attention. The simple figures of financial statements can no longer meet people’s needs. In addition, the deepening of economic reform and the norms of the securities market And progress, but also makes the disclosure of off-balance sheet information becomes inevitable. This article mainly discusses the connotation and problems of the notes to the financial statements, and puts forward some brief measures.