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在中国的财务制度中,会计报表的分析是财务分析者主要关注的,而对于会计报表附注的分析几乎忽略。但会计报表的格式是固定的,这也就限定了一些固定的内容,与此同时,会计报表中所反映的信息都都必须符合会计要素的定义和确认标准,对于会计报表中以外的财务信息无法显示。会计报表附注是对报表文字性的信息、图表性的信息的正确解释及与报表相关的信息的补充说明,它提供给使用者与会计报表相关但在报表中又不能体现的会计信息,它能够让信息使用者通过报表附注对企业的经营现状进行了解和掌握,并对企业未来的发展方向做出重要的决策。
In China’s financial system, the analysis of financial statements is the main concern of financial analysts, while the analysis of notes to financial statements is almost ignored. However, the format of the accounting statements is fixed, which also defines some fixed content, at the same time, the information reflected in the accounting statements must be consistent with the definition of accounting elements and validation criteria for financial statements other than financial statements unable to display. The accounting statement notes are correct explanations of the textual information and graphical information of the report as well as supplementary explanation of the information related to the report. It provides the user with the accounting information related to the accounting statement but not reflected in the report. It can Information users through the report notes on the business status of enterprises to understand and grasp, and the future direction of the enterprise to make important decisions.