附注披露 meaning in English
footnote disclosure
Examples
- Chapter two is the theory foundation of accounting statement annotations , we begin with policy useful theory , commission responsibility theory , effective market hypothesis , signal transmit theories such as the theory to probe into accounting statement essence that annotations reveal thoroughly , study four theory which requirement of disclosure of information to accounting statement annotations
第二章是报表附注披露的理论基础,从决策有用理论、受托责任理论、有效市场假说、信号传递理论等经济理论出发,深入探讨了会计报表附注披露的本质,并分析了这四种理论对于会计报表附注信息披露的要求。 - Publish the existent typical model problem through the analysis of current listed company financial statement annotation , and announce to the public the output and deep reason of these problems , then find out the key to resolve these problems , in the end , put forward the suggestion to the accountancy of the future , the standard of the establishment . however , it is a pity that in china the transparency of the notes to financial statements does not truly satisfy user ’ s information demand of socialism market economy . whether in theory or in practice ,
由于我国资本市场不完善,若单纯以国内、国外准则的对比或套以国外已成型的信息披露理论来评价我国上市公司报表附注披露中存在的问题有失偏颇,所以,本文通过规范研究与实证研究(描述性统计或举例)相结合的方法来分析我国上市公司报表附注披露中存在的典型问题,来揭示我国目前报表附注披露中存在的弊端,从而提出改进建议。 - 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。 - 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。