論會(huì)計(jì)報(bào)表附注

摘 要：隨著企業(yè)投資主體的多元化，隨著會(huì)計(jì)信息對(duì)社會(huì)經(jīng)濟(jì)生活影響的日益擴(kuò)大，文字輔以數(shù)字表述的會(huì)計(jì)報(bào)表附注越來(lái)越受到人們關(guān)注。會(huì)計(jì)報(bào)表附注，是為幫助理解會(huì)計(jì)報(bào)表的內(nèi)容而對(duì)報(bào)表的有關(guān)項(xiàng)目等所做的解釋。市場(chǎng)經(jīng)濟(jì)的發(fā)展，特別是現(xiàn)代股份制企業(yè)和證券市場(chǎng)的興起，對(duì)會(huì)計(jì)信息的披露提出了更高的要求。針對(duì)會(huì)計(jì)報(bào)表附注披露動(dòng)因、作用以及編制過(guò)程中應(yīng)處理好的幾個(gè)關(guān)系等問(wèn)題提出見(jiàn)解，以供討論。?
　　關(guān)鍵詞：會(huì)計(jì)報(bào)表附注；企業(yè)會(huì)計(jì)準(zhǔn)則；披露動(dòng)因?

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