The Research On Notes To Accounting Reports Of Enterprise

With the rapid socioeconomic development, the quality of accounting information has become an important issue in the society, and aroused the increasing concerns among various sectors. Accounting reports, as the core contents of financial reports, are the important documents provided by enterprises to reflect their financial situations in a certain period of time, their operating results and cash flow, and they also reflect the final achievements of the enterprises' financial accounting recognition and measurement. But as far as the accounting reports themselves are concerned, their fixed formats and the characteristic of contents full of figures bring about the results that the enterprise's financial information reflected in them is bound to have some limitations, thus it is difficult to meet the needs of the users" growing decision-making information, which prompted the emergence of the notes to the accounting reports.Notes to the accounting reports, as an important component of the accounting reports, are the further supplements, explanations and justifications to the information presented in the reports. On the basis of ensuring the provision of information from the accounting reports, the notes can improve the quality of accounting information, and enhance the authenticity and integrity of financial reports, so that users of the reports, with today's increasing complexity in economical business and diversification of the investment entities, can have a more full understanding and appreciation for enterprise financial situation and operating results and cash flows, thus making a more reasonable prediction and decision-making. However, the notes to the accounting report are also to be perfected.With the improvement and perfection of the notes to the accounting reports as the central topic, the thesis will follow the line of "questionsâ†'analysisâ†'solutions", mainly discuss the following four aspects.First, the thesis will define the financial reports, the accounting reports, and the notes to the accounting reports and other related concepts, introduce the main contents of the notes to the accounting reports, compare the new "Enterprise Accounting Standards No.30 - Financial Report Presentation "(hereinafter referred to as" Standards No.30 ") promulgated by the Ministry of Finance on February 15, 2006 with the Standards promulgated on December 29, 2000, and make an analysis, in order to clearly understand the significance of the notes to the accounting reports.Second, combined with the case analysis, the thesis reveals the typical problems in the current enterprise's notes to the accounting reports: the information is false disclosed, non-timely, inadequate, irrelevant and incomplete.Third, the thesis makes a deep and careful analysis to the problems in disclosure of the enterprise's notes to the accounting reports referred to in the previous part, and explores where the problems arise.Fourth, the thesis put forward the solutions for improving the presentation of the notes to the accounting reports. On the basis of the research achievements of the accounting people from all walks of life both at home and abroad, a solution was offered: perfect the accounting standards and accounting system, improve the qualities of accounting practitioners, strengthen the internal control and external supervision, and rule on law.In order to further improve the quality of the notes to the accounting reports, the thesis also put forward the view of standardizing the information disclosed in the notes according to different levels and industries and adding the materials of comparison and analysis for the important data in the notes.Fifth, in order to Wuliangye Group, for example, described in detail to improve the response of accounting statement of the accounting statements to add important information on comparative analysis of data on the operation of the process, so that the contents of this article more complete.