摘要
传统的表内会计信息存在着揭示不充分、不全面 ,甚至不科学的缺陷 ,这样使得揭示表外会计信息成为必要。本文在研究国际上表外会计信息的规范和揭示方法后 ,提出其重新规范的内容和应采取的揭示方法 。
Traditional in balance sheet information exists insufficency? uncompletly and unscientific limitation on posting; in this way, posting out balance sheet information became need. After researching international criterion and posting method about out balance sheet information, this text put out its renewedly criterional content and posting method, and several thought about out-balance-sheet information in China.
出处
《华东经济管理》
2001年第S2期71-74,共4页
East China Economic Management
基金
安徽省教育厅科研基金项目 (2 0 0 0JW 0 67)
关键词
会计信息
表外揭示
思考
accounting information
revealing besides sheet
think
