随着近些年我国经济的高速增长,企业所面临的经营环境与市场的挑战也更加复杂和多变,企业的发展壮大更离不开企业会计报表的附注制度的创新策略。本研究从企业会计报表附注披露的现状和产生企业会计报表附注披露问题的主要原因着手分析,指出当前有些企业会计报表附注披露过程中所出现的一些问题,进一步提出当前一些企业完善会计报表附注的创新策略。 With the rapid economic growth in China in recent years, the business environment and market challenges facing enterprises are also more complex and changeable. The development and expansion of enterprises can not be separated from the innovation strategy of the note system of enterprise accounting statements. This study analyzes the status quo of the disclosure of the accounting statements and the main reasons for the problems in the notes to the enterprise accounting statements, pointing out some problems that arise in the process of disclosing the accounting statements in some enterprises, and further suggests that some enterprises should improve the accounting standards Innovation strategy.