Part iv focuses on the analysis of the present status of information disclosure concerning connected transactions by listed companies and the perfection of its system . nowadays , lots of listed companies misunderstand the definition of connected parties , the related provisions in accounting rules are indefinite , and the related knowledge of the accountants is not excellent . all these defections can by corrected by making the related provisions in accounting rules more detailed , unifying 第四部分，我国的关联交易信息披露的混乱，首先是不少上市公司对关联方这个概念的使用非常混乱，会计准则的规定也不具体，其次是会计人员的相关会计知识也不扎实，这些可以通过进一步明确会计准则的具体规定，统一定价政策，加强会计报表附注编制的学习和宣传来加以改进。
Where the relevant laws or administrative regulations stipulate that the accounting statements , the affiliated notes thereto and the explanatory statements on financial conditions are subject to audit by certified public accountants , the auditing reports issued by the certified public accountants and the accounting firms which the certified public accountants belong to shall be submitted together with the financial and accounting reports 有关法律、行政法规规定会计报表、会计报表附注和财务情况说明书须经注册会计师审计的，注册会计师及其所在的会计师事务所出具的审计报告应当随同财务会计报告一并提供。
Offer other complementary information become the indispensable choices except basic accounting statement , accounting statement annotations seem more and more important too , the disclosure of the financial report has already entered the era of the annotations , because length of annotations exceed financial statement length of itself greatly already and report annotations form very important content of system of financial report 在基本会计报表之外提供其他辅助性的信息成为顺其自然的选择,会计报表附注也显得越来越重要,其长度已大大超过会计报表本身的长度,构成财务报告体系的十分重要的内容。有些学者甚至认为财务报告的披露已经进入了附注时代。
This thesis is divided into five parts to discuss , as fellow : chapter one is the essentials of the annotations of accounting reports . this part have carried on the detailed explanation to annotations and accounting statement annotations , this chapter has also combed regulations and articles of studying the accounting statement with relevant annotations both at home and abroad , find at present domestic to concentrate on accounting statement current situation that annotations disclosure still to research of problem this , and demand to the disclosure that the criterion stipulates to explain , are still at more low - grade stage 全文共分为五个部分,各章内容如下:第一章是会计报表附注概述,这一章讨论了附注和会计报表附注的涵义,并讨论了会计报表附注与财务报表注释名称的关系;这一章还对国内外研究会计报表附注相关的规定及文章进行了梳理,发现目前国内对于该问题的研究还集中在对现行会计报表附注披露的现状,以及对于准则规定的披露要求进行解释,尚处于较低级的阶段。
Chapter three has analyzed supply and demand of disclosure of information of accounting statement annotations . we are from the investor , creditor the government bodies , the intermediary and enterprise ' s one ' s own demand for the annotations 我们从投资者、债权人、政府机关、企业自身以及中介机构(主要是会计师事务所)对于会计报表附注信息的需求这几方面来探讨会计报表附注的需求问题;把会计报表附注信息的供给分为企业角度的自愿供给和政府角度的强制供给两方面来讨论。
According to the request of the notes to financial statements , this article inspects the committee promulgation with our country ministry of finance , and the stock certification , the clue is concerning the financial statement request of annotation establishment and publishment , to our country , the stock market ascends the relevant financial statement annotation of the existing and possible occurrence to publish the problem to carry on the study 二、研究思路和研究方法本文的研究思路是以我国财政部、证监会颁布的关于会计报表附注编制和披露的要求为线索,对我国上市公司会计报表附注信息披露的透明度问题进行探讨。通过剖析当前上市公司会计报表附注披露中存在的问题,揭示这些问题产生的原因及其影响,然后找出解决这些问题的对策,提出相关建议。
This article tries from the angle that publishes the system from the perfect listed company financial statement annotation to set out , publishing to carry on the study of the notes to financial statements information and the transparency of it 但由于会计报表附注披露的信息量很多、内容比较复杂,披露方式较灵活,所以附注信息披露是否规范、是否有效等一系列问题是值得我们进一步研究和讨论的,因此,本文从完善我国上市公司会计报表附注信息披露制度角度出发,对上市公司会计报表附注信息披露的透明度进行了探讨。
