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zzg0301: ½ð±Ò+10, ·­ÒëEPI+1, ¡ï¡ï¡ïºÜÓаïÖú 2013-05-22 08:25:12
zzg0301: ½ð±Ò+10, ¡ï¡ï¡ï¡ï¡ï×î¼Ñ´ð°¸ 2013-06-20 16:54:10
In the last 20 years, the corporate financial statements Notes has developped into an important part of the corporate financial statements,  the notes of financial statements information disclosure from scratch, has undergone a series of development and changes, has made great achievements, but because of the financial statements disclosure of information to carry out a late start, lack of specification of the relevant supporting standards, as well as the quality of the relevant staff needs to improve, and many other reasons, led to the financial Statements disclosure of information with many deficiencies. In this paper, based on the analysis of relevant literature and information collected, combined with the actual work, the Enterprise Financial Statements role and suggestions for improvement has been put out.The author believes that the suggestions for improvement must first know the use of statements notes, and the article also develop specific guidelines and norms, expand the Financial Statements coverage of the information disclosed, and improve the quality of information disclosure five o'clock suggestions for improvement, Believe that this paper will be helpful to the enterprise development of notes to financial statements.


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