财务报告的核心是财务报表 ,但随着经济环境的复杂化以及人们对相关信息要求的提高 ,附注在整个财务报告系统中的地位越来越突出 ,有必要对其进行分析和探讨。一、现行财务报表附注披露信息的局限性及原因财政部颁布的《企业会计准则》 ,就财务报表附注应披露的基本内容作出了 At the core of the financial report is the financial statement. However, as the economic environment becomes more complicated and people’s requests for related information increase, the position of the note in the entire financial reporting system becomes more and more prominent, and it is necessary to analyze and discuss it. I. Limitations and reasons for disclosing information in notes to the current financial statements The “Accounting Standards for Business Enterprises” promulgated by the Ministry of Finance has made the basic content that should be disclosed in the notes to the financial statements