会计报表附注是企业“大观园”——会计报告的重要组成部分,其中有关会计政策、会计估计、会计差错信息的披露也是十分重要的内容。其重要性也日益受到报告使用者的关注,本文将浅析有关会计政策、会计估计、会计差错信息的披露存在的问题、原因及对策问题。 The accounting statement note is the enterprise “Grand View Garden ” - an important part of the accounting report, of which the disclosure of accounting policies, accounting estimates and accounting error information is also very important. Its importance is also increasingly concerned about the users of the report. This article will analyze the existing problems, causes and countermeasures of the disclosure of accounting policies, accounting estimates and accounting error information.