从会计信息充分披露看财务报表附注的重要性

随着市场经济的日益发展 ,特别是现代股份制企业和证券市场的兴起 ,要求企业提供更为全面、完整的有效会计信息 ,以满足决策者的信息要求。针对会计人员信息的充分披露要求和企业报告模式及财务报表的未来发展趋向 ,阐述了会计报表附注的重要性。

THE ANNOTATIONS OF REPORT FORMS IS IMPORTANT TO FISCAL INFORMATION

With the increasing development of the market economy,especially the springing up modern stock companies and stock markets,more comprehensive and effective fiscal information is required to meet the needs of the decision-makers.This article explains the importance of the annotations of the fiscal report forms from the demands of the fiscal information exposure,the report mode of the companies and the future development tendence of the financial report forms.