会计报表附注的局限性
The accounting limitations
Although the accounting statements can be flexible in their disclosure way rich financial reports provide information on the number and content, so that it provides more complete and comprehensive information of accounting statements, but there are still unable to compensate for the limitations of.
( 1) the intuitionistic sex is not strong, only after careful study, is easy to understand.
( 2) and report highly summarized quantitative information compared notes with text, too, of the user to judge and analyze the inconvenience, or even be misleading.
( 3) because of the change of market environment, the company's business development, accounting personnel are often difficult to grasp what items, items or business need to comment, in theory, differences also exist, but also makes the full disclosure principle and importance principle in use on have certain difficulty.
( 4) accounting statement notes that unlike the report itself, data, in the list, stated limits of strong, it has a greater flexibility, so there is often abuse situation annotation. In our country, in recent years the annual report of Listed /Companies in the notes, evade the crucial point injection without release and release the doubts, many of their cases.
尽管会计报表附注可以通过灵活的披露方式丰富财务报告所提供信息的数量和内容，使其提供的信息更加完整和全面，但会计报表附注仍存在着无法弥补的局限性。
（1）由于直观性不强，只有经过仔细研究才容易理解。
（2）与报表中高度概括的数量信息相比，注释中过多采用文字，会对用户的判断和分析带来不便，甚至会产生误导。
（3）由于市场环境的变化、公司业务的发展，会计人员往往难以把握究竟哪些项目、事项或业务需要注释，在理论上也存在分歧，也就使充分披露原则和重要性原则在运用上有一定的困难。
（4）会计报表注释不像报表本身数据那样，在列示、陈述上限制性较强，它具有较大的弹性，因而往往会有滥用注释的情况。在我国，近些年来上市公司年报注释中的避重就轻、注而不释以及释不解惑，不乏其例。
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