In this paper the state and existing problem of accounting report annotation are analyzed, the cause and hazard are revealed and the solution to problems is put forward. 文章針對會(huì )計報表附注信息披露的現狀及存在問(wèn)題進(jìn)行了分析,揭示了其產(chǎn)生的原因及危害,并提出了解決問(wèn)題的對策。