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随着我国资本市场的发展和完善,对企业会计信息披露的要求越来越高,尤其是上市公司的信息披露,需要更加规范和完善。会计报表附注信息的披露是会计报表信息的有力补充,能够给信息的使用者带来有利于决策、更容易理解的信息。但我国会计报表附注的披露目前还存在较多的问题。如信息披露缺乏规范性,企业管理人员和会计人员的重视性不足等,为了规范我国的会计信息披露,本文对此问题进行了探讨,并提出了相关的措施和建议。
With the development and improvement of the capital market in our country, the requirements for the disclosure of accounting information of enterprises are getting higher and higher. In particular, the information disclosure of listed companies needs to be more standardized and improved. The disclosure of the accounting statement’s note information is a powerful supplement to the accounting statement information, and it can bring information that is beneficial to decision-making and easier to understand to users of the information. However, there are still many problems in the disclosure of the notes to our accounting statements. For example, lack of standardization of information disclosure, inadequate attention of enterprise managers and accountants, and so on, in order to standardize the disclosure of accounting information in China, this article discusses this issue and puts forward relevant measures and recommendations.