上市公司会计报表附注披露存在问题及改进建议分析研究 财务管理专业VIP免费

论文题目：上市公司会计报表附注披露存在问题及改进建议目录摘要·························································································································1Abstract···················································································································21引言·······················································································································32会计报表附注概述·····································································································32.1会计报表附注的概念······························································································32.2会计报表附注的编制形式························································································42.3会计报表附注的内容·······························································································43我国上市公司会计报表附注披露存在的问题····································································53.1附注披露的内容信息预测性信息较少··········································································53.2缺乏相关部门的监督评价信息···················································································63.3会计报表附注披露存在虚假成分················································································63.4会计报表附注披露不充分·························································································73.5有关规定缺乏可操作性····························································································84会计报表附注存在问题的原因分析················································································84.1制度设计上存在的缺陷····························································································84.2利益驱使································································...