1、 I 财务报表附注问题探讨 摘要：财务报表附注是对财务报表本身无法或难以充分表达的内容和项目所作的补 充说明和详细解释。现如今，在投资主体的日益多元化和使用者对会计信息充分披露的 客观要求下， 人们越来越依赖于会计报表附注的以了解企业的实际生产规模、 真实利润、 表外筹资、股票期权的会计处理方法等在几个主表中无法直接披露的信息，因此，文字 辅以数字表达的财务报表附注在经济发展中扮演着越来越重要的角色。本文着重探讨了 财务报表附注的概述、披露的重要性、目前存在的问题，并提出了相应的完善建议，使 财务报表附注信息的披露更加规范合理，有助于财务报表使用者正确理解和使用会计信 息。 关键词：财务报表附
2、注；信息披露；问题及建议 Research on the Problems about the Notes to Financial Statement Abstract: The notes to financial statements is the the clear furthermore complement or detailed explanation to the content and project that financial statements can not or difficult to fully express itself. Nowadays, under
3、the objective requirements of increasing diversifieation of the investment entities and eomplexity in economieal business, people are more dependent on the notes to financial statement to grasp the actual production scale of enterprises, real profits, off-balance sheet financing, the accounting trea
4、tment of stock options, etc,which can not be disclosed directly in several primary tables. Therefore, Text supplemented by figures expressed in notes to the financial statements plays an increasingly important role in economic development. This text focus on research the definition of notes to finan
5、cial statement、the importance of disclosure、current problems and put forward corresponding suggestions to improve so that the information disclosed in the notes to financial statements more reasonable standard, helps users of financial statements to correctly understand and use accounting informatio
6、n. Key words: the notes to financial statement; information disclosure; problems and suggestions II 目目 录录 1 引 言 1 2 财务报表附注概述 1 2.1 财务报表附注的概念 . 1 2.2 财务报表附注的编制形式 . 2 2.2.1 旁注 2 2.2.2 附表 2 2.2.3 脚注 2 2.2.4 财务情况说明书 3 2.3 财务报表附注的基本内容 . 3 2.4 财务报表附注的特点 . 4 3 我国上市公司财务报表附注披露存在的缺陷 4 3.1 信息披露不全面，相关性不足 4 3.1.1 案例分析潍坊亚星化学股份有限公司 5 3.2 附注内容滞后，缺乏时效性 . 6 3.2.1 案例分析深圳市朗科科技股份有限公司 6 3.3 信息陈述不实，存在虚假披露 . 7 3.3.1 案例分析万福生科（湖南）农业开发股份有限公司 7 4 完善财务报表附注披露的建议 8 4.1 进一步完善会计准则及相关的法规制度 8 4.1.1 完善以企业会计准则为核心的附注信息披露体系
