规范会计报表附注，提高会计报表附注的实用价值

摘要

Note to the accounting statement is an important part of the financial report. It is important to the decision making of investment and financing and the people's knowledge of financial and operating performance of enterprises. Because the content and information lack standardization, its practical value has not been well. Therefore, we should give a specification to notes to the accounting statement, and develop social supervision mechanism, for providing users with the reliable and useful decision information.%会计报表附注作为财务报告的重要组成部分，其反映的内容及体现的作用对人们的投融资决策及了解企业的财务及经营状况十分重要，但是由于目前会计附注内容在规范设定及信息披露详细程度等方面的原因，使得现有会计报表附注的实用价值并未得到很好地应用。因此，应当对会计报表附注披露的要求及形式进一步规范，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。