摘要
财务报表附注的重要性体现在提高会计信息的相关性和可靠性、增强不同行业和行业内部不同企业之间信息的可比性与财务报表的不可分割性。我国财务报表附注发展过程可分为初步探索、小范围实施和不断发展三个阶段。通过与国际比较 ,可发现我国财务报表附注披露规范之间存在冲突、披露的信息不全面、披露的层次性不够分明及缺乏具体的准则指导等。为此 ,有必要加强会计基本理论建设 ,完善财务会计概念框架 ,拓展财务报表附注的内容 ,增强财务报表附注的层次性。
The importance of the notes of financial statements embodies that it can improve relevance and reliability of accounting information,and strengthen the comparability of the information between different enterprises and trades. And it is an indispensable component for financial statements. The evolution of notes of financial statements in China can be divided into three stages--tentative exploration stage,scope-limited test stage and continuous development stage. Compared notes of financial statements of China with international practice,it can be found that there are conflicts between the norms,and the the disclosure is not sufficient and clear in China.For the practice of notes of financal statements in China,the paper suggests that basic accounting theories' construction be strengthened,a more perfect the financial accounting concept framework be introduced.For the more,the content of the notes of financial statements be extended and the level of the notes of financial statements be increased.
出处
《财经理论与实践》
CSSCI
北大核心
2004年第5期62-65,共4页
The Theory and Practice of Finance and Economics
基金
国家自然科学基金项目 (70 3 72 0 3 8)
财政部重点项目 (2 0 3CACS0 1162 )
关键词
财务报表附注
企业
财务会计
中国
信息披露
Notes of Financial Statements
International Comparing
Improving
Strategies
