上市公司财务报表附注披露存在的问题、原因及改进

本文首先从我国会计环境的实际出发,指出应对上市公司财务报表附注披露进行适度管制,在此基础上结合实例重点分析了我国上市公司财务报表附注披露存在的问题及成因。由于政出多门等原因,我国上市公司财务报表附注披露信息过载与披露不充分问题并存。

Problems Existing in the Disclosure of Notes on the Financial Statement of Chinese Listed Companies and Its Reasons, Amelioration

The article begins with the current situation of Chinese accounting environment, pointing out that the disclosure of notes on the financial statement of Chinese Listed Company should be controlled appropriately. On this basis, combined with the case studies, it mainly emphasized the analysis of the existing problems of listed company of China and the original cause of formation. Because of many reasons , such as each department acting on its own ,etc., the problems coexists that excessive and insufficient disclosure of the notes on the financial statement of Chinese listed company, for which the author brings forward this article on the ameliorable proposal.