Public Company Accounting Statements Information Disclosure Transparency

With the development of the capital market and the economic environment, the need of information users has changed profoundly. The notes to financial statements is the foundation to the basic statement information, and is the clear furthermore complement or explaination, at keeping the basic statement text, which has raised the quantity of accountancy's information, strengthened the reliability, accuracy, integrity of the financial report, and make the statement user acquire the full understanding from the financial standing of the business enterprise, conducting the result and the cash discharges to do a sound judgment. 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.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. 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,...