我国上市公司会计报表附注披露问题研究
本站原创 论文中文摘要：会计报表作为一种国际通用白勺商业语言,在经济发展中显示出日益重要白勺作用。但就会计报表本身来说,其格式白勺固定性和以数字反映为主白勺特点,决定它所表述白勺企业财务信息势必有一定白勺局限性,难以满足使用者日益增长白勺决策信息需求。在一定程度上可以说,正是会计报表主表信息白勺局限性与日益增长白勺使用者信息需求二者之间白勺矛盾促进了会计报表附注白勺发展。为此,会计报表附注作为会计报表白勺重要组成部分,以其自身特有白勺优势倍受关注,人们越来越希望通过对附注白勺研究来了解企业白勺真实利润、实际生产规模水平、表外筹资等在主表中无法反映白勺信息。然而,也正是由于会计报表附注白勺作用越来越大,使得上市公司开始在报表附注中大做文章。或是隐瞒其真实信息,或是变相欺骗信息使用者,使得完善会计报表附注规范制度成为当务之急
Abstract（英文摘要）：www.328tibet.cn The notes to financial statements is the foundation to the basic statement information is clear furthermore, the complement or explain, at keep the basic statement text, raise the quantity of accountancy’s information, strengthen the reliability, accuracy, integrity of the financial report, make the statement user to the financial standing of the business enterprise and conduct the result and the cash discharges to acquire the full understanding, do a sound judgment. This text tries the angle that publishes the system from the perfect listed company financial statement annotation to set out, publishing to carry on the study to The notes to financial statements information. This text inspects the committee promulgation with the our country Ministry of Finance, stock certificate of, is a clues concerning the financial statement request of annotation establishment and publish, 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. Publish the existent typical model problem through the analysis current listed company financial statement annotation, announce to public the output and deep reason of these problems, then find out the key to resolve these problems, end, put forward the suggestion to the accountancy of the future the standard the establishment. This text looked back first with the statement annotation publish for relevant cultural heritage of the main evaluation contents. Include with ZhuYuabwu for representative of the mode research for the representative’s future finance, with the WangGuohai for representative of financial statement annotation publishes the research of the present condition and blemish, and the market is out of order and publish the economics theories of the system compulsory at should study the application study in the realm. After inducing the research contents and conclusions of gather the above-mentioned cultural heritages,I put forward the textual research direction and study the contents. The article analyzes the current financial statement annotation of our country to publish the norm system of the system, mainly explaining the our country the annotation publishes the frame mode of request currently, ising divided into according to its whole structure with the National Peoples Congress promulgate of accountancy’s method for the basic foundation request; With State Department release of the business enterprise finance accountancy the report regulation for guide the policy; With Ministry of Finance, the stock certificate direct committee announcement of the business enterprise accounting system , the business enterprise accountancy’s standard and the company information of public issue stock certificate publishes to edit newspaper the rule for the annotation of the concrete guidebook publishes the system norm system, become a has the Chinese special features of the listed company financial statement the annotation information publish the frame of request. This is the textual research foundation, is also a basis that sets up this text frame. This text emphasized the present condition that publishes to the our country listed company financial statement annotation to carry on the analysis, by publishing the medium existenttypical model problem to the current stock market upper part cent listed company annotation, carrying on the thorough and meticulous analysis, announce to public the current annotation of our country to publish blemish and shortages of the system existence, for example exist" connection trade the non-connection turn" phenomenon, concrete performance is: ⒈by selling the ownership of a share etc. method relief connection square relation; ⒉conceal the relation of connection; ⒊seek a leads the bridge company, a connection trades turn to two non-connections bargain; ⒋the non-currency intercourse turn to currency intercourse. Again for example, change method to the allowance to the bad debts or withdraw the comparison and change the stock account the price method is also important means that the listed company covers up to conduct the accomplishment. Make use of accountancy’s policy change of trace back to the adjustment method, will reduce the value loss to adjust the year till past, or as far as possible little account to lift to reduce the value preparation, to make the company profits to increase, but allow again in the statement annotation publish only with accountancy the policy change or the accountancy estimate to change to announce to public, need not explain its sequence of events well, this affected the decision of the statement user seriously. For accountancy’s standard but speech, in order to forgive various differences between business enterprises, establishment the hour stay enoughly or the space has already by all means become; But for business enterprise, at the accountancy choose," rules" is the premise only, the " reasonable" is just the purpose. Moreover, the our country loosens bringing into the subsidiary of mergethe scope to request too, the proprietor rights that rule especially to conduct continuously not can not bring in to merge the scope for the subsidiary of the minus quantity, make many listed companies carried on not good subsidiary of financial standing expel at merge the statement outside, and in invest accountancy not confirm to loss in business to share the sum, also not in the statement annotation to not bring into the subsidiary financial standing of merge the scope well publish, making the merger financial statement cover up the problem severity. There also exist the serious problems in definition of the e merge xcess fare contents. The contents that the our country merger excess fare item include is numerous, but as to it’s of detailed publish and did not make the request, so some ccountants all think: Merge the excess fare is a modulator that merges the statement. All these make the connection bargain of the listed company become more concealment, evaded the current financial statement annotation to publish the norm request of the system, conceal actual accomplishment condition of the listed company. But the our country financial statement annotation publish the norm system and is morbid, at current knowledge-based economy ages, the immaterial assets concept is unprecedented and arrestive, inquirying into the immaterial assets to publish to rather he the meaning under this background. At the beginning of 90’s, our country the new finance system definitions immaterial assets as the patent right, trademark power, work power, land to use the power, not patent technique, reputation etc.. I think that the current immaterial assets of our country publishes to exist several blemishs:⒈the information that publish is insufficiency;⒉mislead the
论文关键词： 报表附注；信息披露；会计准则；
Abstract（英文摘要）：www.328tibet.cn The notes to financial statements is the foundation to the basic statement information is clear furthermore, the complement or explain, at keep the basic statement text, raise the quantity of accountancy’s information, strengthen the reliability, accuracy, integrity of the financial report, make the statement user to the financial standing of the business enterprise and conduct the result and the cash discharges to acquire the full understanding, do a sound judgment. This text tries the angle that publishes the system from the perfect listed company financial statement annotation to set out, publishing to carry on the study to The notes to financial statements information. This text inspects the committee promulgation with the our country Ministry of Finance, stock certificate of, is a clues concerning the financial statement request of annotation establishment and publish, 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. Publish the existent typical model problem through the analysis current listed company financial statement annotation, announce to public the output and deep reason of these problems, then find out the key to resolve these problems, end, put forward the suggestion to the accountancy of the future the standard the establishment. This text looked back first with the statement annotation publish for relevant cultural heritage of the main evaluation contents. Include with ZhuYuabwu for representative of the mode research for the representative’s future finance, with the WangGuohai for representative of financial statement annotation publishes the research of the present condition and blemish, and the market is out of order and publish the economics theories of the system compulsory at should study the application study in the realm. After inducing the research contents and conclusions of gather the above-mentioned cultural heritages,I put forward the textual research direction and study the contents. The article analyzes the current financial statement annotation of our country to publish the norm system of the system, mainly explaining the our country the annotation publishes the frame mode of request currently, ising divided into according to its whole structure with the National Peoples Congress promulgate of accountancy’s method for the basic foundation request; With State Department release of the business enterprise finance accountancy the report regulation for guide the policy; With Ministry of Finance, the stock certificate direct committee announcement of the business enterprise accounting system , the business enterprise accountancy’s standard and the company information of public issue stock certificate publishes to edit newspaper the rule for the annotation of the concrete guidebook publishes the system norm system, become a has the Chinese special features of the listed company financial statement the annotation information publish the frame of request. This is the textual research foundation, is also a basis that sets up this text frame. This text emphasized the present condition that publishes to the our country listed company financial statement annotation to carry on the analysis, by publishing the medium existenttypical model problem to the current stock market upper part cent listed company annotation, carrying on the thorough and meticulous analysis, announce to public the current annotation of our country to publish blemish and shortages of the system existence, for example exist" connection trade the non-connection turn" phenomenon, concrete performance is: ⒈by selling the ownership of a share etc. method relief connection square relation; ⒉conceal the relation of connection; ⒊seek a leads the bridge company, a connection trades turn to two non-connections bargain; ⒋the non-currency intercourse turn to currency intercourse. Again for example, change method to the allowance to the bad debts or withdraw the comparison and change the stock account the price method is also important means that the listed company covers up to conduct the accomplishment. Make use of accountancy’s policy change of trace back to the adjustment method, will reduce the value loss to adjust the year till past, or as far as possible little account to lift to reduce the value preparation, to make the company profits to increase, but allow again in the statement annotation publish only with accountancy the policy change or the accountancy estimate to change to announce to public, need not explain its sequence of events well, this affected the decision of the statement user seriously. For accountancy’s standard but speech, in order to forgive various differences between business enterprises, establishment the hour stay enoughly or the space has already by all means become; But for business enterprise, at the accountancy choose," rules" is the premise only, the " reasonable" is just the purpose. Moreover, the our country loosens bringing into the subsidiary of mergethe scope to request too, the proprietor rights that rule especially to conduct continuously not can not bring in to merge the scope for the subsidiary of the minus quantity, make many listed companies carried on not good subsidiary of financial standing expel at merge the statement outside, and in invest accountancy not confirm to loss in business to share the sum, also not in the statement annotation to not bring into the subsidiary financial standing of merge the scope well publish, making the merger financial statement cover up the problem severity. There also exist the serious problems in definition of the e merge xcess fare contents. The contents that the our country merger excess fare item include is numerous, but as to it’s of detailed publish and did not make the request, so some ccountants all think: Merge the excess fare is a modulator that merges the statement. All these make the connection bargain of the listed company become more concealment, evaded the current financial statement annotation to publish the norm request of the system, conceal actual accomplishment condition of the listed company. But the our country financial statement annotation publish the norm system and is morbid, at current knowledge-based economy ages, the immaterial assets concept is unprecedented and arrestive, inquirying into the immaterial assets to publish to rather he the meaning under this background. At the beginning of 90’s, our country the new finance system definitions immaterial assets as the patent right, trademark power, work power, land to use the power, not patent technique, reputation etc.. I think that the current immaterial assets of our country publishes to exist several blemishs:⒈the information that publish is insufficiency;⒉mislead the
论文关键词： 报表附注；信息披露；会计准则；