Research On The Notes To Accounting Statements Of Chinese Listed Companies

With the constant development and completion of market economy, people realize the limitation of the accounting statement gradually. 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. The information announcing system of the accounting statement annotations is important components of accounting information announcing system, so study accounting statement annotations will play important supplementary function to completion of whole accountant information announcing system.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.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.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...