会计报表附注信息的利用

会计报表附注信息的利用(论文12000字)
--以福建某通讯股份有限公司为例
摘    要
会计报表附注是会计报表的重要组成部分，是为了便于会计报表的使用者理解报表内容，而对会计报表的编制基础、编制依据、编制原则和方法等其本身无法或难以充分表达的内容所作的补充说明和详细解释，是充分披露会计信息的手段。一份完整的年度财务会计报告书，必须有会计报表附注。众所周知，会计报表是财务报告的核心，是企业相关利益者了解公司其某一时期的财务状况、经营成果和现金流量的重要文件，而会计报表附注是对会计报表的解释说明和补充，听起来似乎微不足道，实则对会计报表来说有着画龙点睛之妙。附注信息是会计报表的重要组成部分，能增强会计报表的真实性、完整性，从而使报表使用者做出更合理的预测、决策。本文将从以下四个方面进行阐述：剖析会计报表附注内容和作用；揭示会计报表附注的披露问题；梳理会计报表附注的利用方式；对存在的问题提出相应的建议。会计报表附注信息的利用将结合具体案例分析，有利于会计报表的内外使用者对财务报表的内容有更详细更客观的理解，从而保证会计报表使用者的最大利益，对促进会计行业的良好发展也有着重要意义。

关键词：会计报表附注，信息披露，使用者利用

The use of notes to the accounting information
--Fujian Star - Net Communication Co., ltd. as an example
ABSTRACT
As we all know ,the accounting statement is the core of the financial reports.For many stakeholders, it is a vital document to indicate the financial conditions,the operating results and the cash flow of those enterprises during a certain period.As for the notes of financial statement, many of us consider it as an explanation and complement to the accounting statement.It may sound trivial. However, it plays the role of the most important touch of the accounting statement. Statement users would be assisted to predict and decide the market trends more accurately in that the accounting statement can be reflected more truly and fully by the attached notes. The thesis will be divided into four parts as follows. Firstly, the thesis will analyze the contents and functions of statement notes. Secondly, this thesis will reveal the problems of the attached notes. Thirdly, the utilization methods of the notes of the accounting statement will be also sorted out. Finally, in view of existence question, this thesis will make recommendations accordingly. This thesis will use concrete cases to analyze the utilization of the notes of accounting statement. In this detailed way, these users of the accounting statement will understand the contents of the financial statement more objectively. Furthermore, the users of the accounting statement will be guaranteed to get the maximum interest, and it is very significant to promote the development of the accounting profession.

KEYWORDS：notes to Financial Statements，information disclosure，The use of the user

目    录
1 绪论    1
1.1 研究目的及意义    1
1.1.1 研究目的    1
1.1.2 研究意义    1
1.2 文献综述    1
1.3 研究思路和方法    2
1.3.1 研究思路    2
1.3.2 研究方法    2
2 企业会计报表附注概述    3
2.1 会计报表附注的含义    3
2.2 会计报表附注的特点    3
2.3 会计报表附注的形式    3
2.4 会计报表附注的基本内容    3
3 企业会计报表附注披露的现状及原因    5
3.1 附注信息披露现状    5
3.1.1 披露不真实    5
3.1.2 披露不及时    5
3.1.3 披露不充分    5
3.1.4 披露不相关    6
3.1.5 披露不准确    6
3.2 附注信息披露问题的原因    6
4 结合具体案例分析附注信息的利用    7
4.1 债权人对附注信息的利用    7
4.1.1 短期偿债能力    7
4.1.2 长期偿债能力    8
4.2 股东对附注信息的利用    9
4.2.1 长期偿债能力    9
4.2.2 获利能力    9
4.3 企业管理层对附注信息的利用    11
5 会计附注信息利用    14
5.1 选取重要会计数据指标    14
5.2 历史对比分析表    14
5.2.1 偿债能力    15
5.2.2 获利能力    16
5.2.3 营运能力    17
5.3 行业对比分析表    18
参考文献    20
后    记    21