论会计报表附注对财务分析的影响

会计报表附注是财务会计报告不可或缺的组成部分，但是受传统观点影响人们在阅读财务报告时，只注重报表、报表数字，而不甚注重附注说明，只注重定量信息，不注重定性信息。本文通过对会计报表附注信息特点的分析，并对附注对于财务分析的影响进行了研究，从而使我们清楚地看到了：在阅读财务报告时，只有注重了会计报表附注揭示的信息，才能准确地评价企业的各项能力和找出其存在的问题，减少因财务分析结论带来的决策失误。

On the Influence of Report Form of Accounting on Finance Analysis

Accounting report form is a necessary part of financial accounting report, but influenced by traditional viewpoint,people lay more strees on report form, less on its additional introduction while reading financial report.The paper analyzes information charactors of accounting form, studies the influence of annotations on finance analysis and in the meantime its suggestions on finance analysis would help us evaluate effectiveness of busimess correctly, time existing issues, and lessen mistakes in decision- making.