摘要
会计报表附注作为财务报告的重要组成部分,其作用和价值被人们广泛肯定,但是由于制度设计及信息披露等方面的原因,使得现有会计报表附注的功能并没有充分发挥。因此,必须进行全方位、多层次的制度设计改革,建立社会监督机制,为会计信息使用者提供可靠、有用的决策信息。
Accounting statement is an important component of the financial report,and its role and value has been widely affirmed.However,due to system design and information disclosure and other reasons,the existing accounting statement does not give full play to its function.Therefore,we must have comprehensive and multi-level system design reform,establish a social monitoring mechanism to provide users of reliable,useful decision-making accounting information.
出处
《吉林省经济管理干部学院学报》
2010年第2期69-71,共3页
Journal of Jilin Province Economic Management Cadre College
关键词
会计报表附注
功能弱化
改善措施
Accounting statement
Weakened functions
Improvement measures
