企业会计报表附注研究
本站原创 论文中文摘要：随着社会经济的飞速发展,会计信息的质量问题已经成为社会各界日益关注的一个重要问题。作为财务报告核心内容的会计报表,是企业对外提供的反映企业某一时期的财务状况、经营成果和流量等会计信息的重要文件,也是企业财务会计确认与计量的最终成果体现。但就会计报表本身来说,其格式的固定性和以数字反映为主的特点,决定它所反映的企业财务信息势必有一定的局限性,难以满足使用者日益增长的决策信息需求,这就促使会计报表附注随之产生。会计报表附注作为财务报表的重要组成部分,是对会计报表信息的进一步补充、解释和说明。它在保证会计报表提供信息的基础上,提高会计信息的质量,增强财务报表的真实性、完整性,从而使报表使用者能够在经济业务日益复杂化和投资主体日益多元化的今天,对企业的财务状况和经营成果及流量有更充分的认识和了解,从而做出更合理的预测、决策。但是,目前我国会计报表附注的披露中,仍然存在诸多问题,会计报表附注还需要继续完善。本文围绕企业会计报表附注改进与完善这一中心论题,按照“提出问题→分析问题→解决问题”的思路,重点从以下五个方面进行论述。第一,对财务报告、会计报表、会计报表附注等相关概念进行界定,介绍会计报表附注的主要内容,结合国家财政部2006年2月15日颁布的新《企业会计准则第30号——财务报表列报》与2000年12月29日颁布的准则进行比较、分析,以便更清楚地理解会计报表附注的意义。第二,结合案例分析,揭示当前企业会计报表附注披露中存在的典型问题是:披露不真实,不及时,不充分,不相关,不全面。第三,企业会计报表附注披露中存在问题的主要原因分析。根据实际工作中会计报表附注中存在的问题,进行深入、细致地剖析,找出产生其问题的根源。第四,完善企业会计报表附注披露的对策。借鉴国内外各界会计人士的研究成果,提出了解决企业会计报表附注披露中存在问题的办法是:完善会计准则和会计制度,提高会计从业人员素质,加强内部控制与外部监督,实行法制监管等。为了进一步提高会计报表附注信息质量,提出了分层次与分行业规范会计报表附注披露的内容,增加披露会计报表重要数据对比分析资料的观点。第五,以五粮液集团为例,详细阐述了完善会计报表附注的对策中增加的会计报表重要数据对比分析资料的操作过程,使本文内容更加完整
Abstract（英文摘要）： With the rapid socioeconomic development, the quality of accounting information has become an important issue in the society, and aroused the increasing concerns 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 concerned, their fixed formats and the characteristic of contents full of figures bring about the results that the enterprise’s financial information reflected in them is bound to he 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 presented in the reports. On the basis of ensuring the provision of information from the accounting reports, the notes can improve the quality of accounting information, and enhance the authenticity and integrity of financial reports, so that users of the reports, with today’s increasing complexity in economical business and diversification of the investment entities, can he a more full understanding and appreciation for enterprise financial situation and operating results and cash flows, thus making a more reasonable prediction and decision-making. However, the notes to the accounting report are also to be perfected.With the improvement and perfection of the notes to the accounting reports as the central topic, the thesis will follow the line of "questions→analysis→solutions", mainly discuss the following four aspects.First, the thesis will define the financial reports, the accounting reports, and the notes to the accounting reports and other related concepts, introduce the main contents of the notes to the accounting reports, compare the new "Enterprise Accounting Standards No.30 - Financial Report Presentation "(hereinafter referred to as" Standards No.30 ") promulgated by the Ministry of Finance on February 15, 2006 with the Standards promulgated on December 29, 2000, and make an analysis, in order to clearly understand the significance of the notes to the accounting reports.Second, combined with the case analysis, the thesis reveals the typical problems in the current enterprise’s notes to the accounting reports: the information is false disclosed, non-timely, inadequate, irrelevant and incomplete.Third, the thesis makes a deep and careful analysis to the problems in disclosure of the enterprise’s notes to the accounting reports referred to in the previous part, and explores where the problems arise.Fourth, the thesis put forward the solutions for improving the presentation of the notes to the accounting reports. On the basis of the research achievements of the accounting people from all walks of life both at home and abroad, a solution was offered: perfect the accounting standards and accounting system, improve the qualities of accounting practitioners, strengthen the internal control and external supervision, and rule on law.In order to further improve the quality of the notes to the accounting reports, the thesis also put forward the view of standardizing the information disclosed in the notes according to different levels and industries and adding the materials of comparison and analysis for the important data in the notes.Fifth, in order to Wuliangye Group, for example, described in detail to improve the response of accounting statement of the accounting statements to add important information on comparative analysis of data on the operation of the process, so that the contents of this article more complete.
论文关键词： 财务报表；会计报表附注；会计信息质量；
Key words（英文摘要）： financial statements；notes to the financial statements；the quality of accounting information；
Abstract（英文摘要）： With the rapid socioeconomic development, the quality of accounting information has become an important issue in the society, and aroused the increasing concerns 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 concerned, their fixed formats and the characteristic of contents full of figures bring about the results that the enterprise’s financial information reflected in them is bound to he 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 presented in the reports. On the basis of ensuring the provision of information from the accounting reports, the notes can improve the quality of accounting information, and enhance the authenticity and integrity of financial reports, so that users of the reports, with today’s increasing complexity in economical business and diversification of the investment entities, can he a more full understanding and appreciation for enterprise financial situation and operating results and cash flows, thus making a more reasonable prediction and decision-making. However, the notes to the accounting report are also to be perfected.With the improvement and perfection of the notes to the accounting reports as the central topic, the thesis will follow the line of "questions→analysis→solutions", mainly discuss the following four aspects.First, the thesis will define the financial reports, the accounting reports, and the notes to the accounting reports and other related concepts, introduce the main contents of the notes to the accounting reports, compare the new "Enterprise Accounting Standards No.30 - Financial Report Presentation "(hereinafter referred to as" Standards No.30 ") promulgated by the Ministry of Finance on February 15, 2006 with the Standards promulgated on December 29, 2000, and make an analysis, in order to clearly understand the significance of the notes to the accounting reports.Second, combined with the case analysis, the thesis reveals the typical problems in the current enterprise’s notes to the accounting reports: the information is false disclosed, non-timely, inadequate, irrelevant and incomplete.Third, the thesis makes a deep and careful analysis to the problems in disclosure of the enterprise’s notes to the accounting reports referred to in the previous part, and explores where the problems arise.Fourth, the thesis put forward the solutions for improving the presentation of the notes to the accounting reports. On the basis of the research achievements of the accounting people from all walks of life both at home and abroad, a solution was offered: perfect the accounting standards and accounting system, improve the qualities of accounting practitioners, strengthen the internal control and external supervision, and rule on law.In order to further improve the quality of the notes to the accounting reports, the thesis also put forward the view of standardizing the information disclosed in the notes according to different levels and industries and adding the materials of comparison and analysis for the important data in the notes.Fifth, in order to Wuliangye Group, for example, described in detail to improve the response of accounting statement of the accounting statements to add important information on comparative analysis of data on the operation of the process, so that the contents of this article more complete.
论文关键词： 财务报表；会计报表附注；会计信息质量；
Key words（英文摘要）： financial statements；notes to the financial statements；the quality of accounting information；