会计报表附注信息的利用--以福建星网锐捷通讯股份有限公司为例摘要会计报表附注是会计报表的重要组成部分，是为了便于会计报表的使用者理解报表内容，而对会计报表的编制基础、编制依据、编制原则和方法等其本身无法或难以充分表达的内容所作的补充说明和详细解释，是充分披露会计信息的手段。一份完整的年度财务会计报告书，必须有会计报表附注。众所周知，会计报表是财务报告的核心，是企业相关利益者了解公司其某一时期的财务状况、经营成果和现金流量的重要文件，而会计报表附注是对会计报表的解释说明和补充，听起来似乎微不足道，实则对会计报表来说有着画龙点睛之妙。附注信息是会计报表的重要组成部分，能增强会计报表的真实性、完整性，从而使报表使用者做出更合理的预测、决策。本文将从以下四个方面进行阐述：剖析会计报表附注内容和作用；揭示会计报表附注的披露问题；梳理会计报表附注的利用方式；对存在的问题提出相应的建议。会计报表附注信息的利用将结合具体案例分析，有利于会计报表的内外使用者对财务报表的内容有更详细更客观的理解，从而保证会计报表使用者的最大利益，对促进会计行业的良好发展也有着重要意义。关键词：会计报表附注，信息披露，使用者利用Theuseofnotestotheaccountinginformation--FujianStar-NetCommunicationCo.,ltd.asanexampleABSTRACTAsweallknow,theaccountingstatementisthecoreofthefinancialreports.Formanystakeholders,itisavitaldocumenttoindicatethefinancialconditions,theoperatingresultsandthecashflowofthoseenterprisesduringacertainperiod.Asforthenotesoffinancialstatement,manyofusconsideritasanexplanationandcomplementtotheaccountingstatement.Itmaysoundtrivial.However,itplaystheroleofthemostimportanttouchoftheaccountingstatement.Statementuserswouldbeassistedtopredictanddecidethemarkettrendsmoreaccuratelyinthattheaccountingstatementcanbereflectedmoretrulyandfullybytheattachednotes.Thethesiswillbedividedintofourpartsasfollows.Firstly,thethesiswillanalyzethecontentsandfunctionsofstatementnotes.Secondly,thisthesiswillrevealtheproblemsoftheattachednotes.Thirdly,theutilizationmethodsofthenotesoftheaccountingstatementwillbealsosortedout.Finally,inviewofexistencequestion,thisthesiswillmakerecommendationsaccordingly.Thisthesiswilluseconcretecasestoanalyzetheutilizationofthenotesofaccountingstatement.Inthisdetailedway,theseusersoftheaccountingstatementwillunderstandthecontentsofthefinancialstatementmoreobjectively.Furthermore,theusersoftheaccountingstatementwillbeguaranteedtogetthemaximuminterest,anditisverysignificanttopromotethedevelopmentoftheaccountingprofession.KEYWORDS：notestoFinancialStatements，informationdisclosure，Theuseoftheuser目录1绪论..............................................................11.1研究目的及意义............................................................................................11.1.1研究目的...............................................................................................11.1.2研究意义...............................................................................................11.2文献综述........................................................................................................11.3研究思路和方法............................................................................................21.3.1研究思路...............................................................................................21.3.2研究方法...............................................................................................22企业会计报表附注概述................................................
