摘要
文章通过对会计信息表外披露必要性及目的的分析，阐述了企业会计信息表外披露的基本内容，并就如何搞好表外披露提出了建设性意见。
With an analysis of the necessity and purpose of the off sheet disclosure of ascounting information, this aticle explains the off-sheet disclosure of financial accounhng information and puts forward suggeshons as to how to process such information.
出处
《宁波大学学报（人文科学版）》
1999年第3期79-83,共5页
Journal of Ningbo University：Liberal Arts Edition
关键词
会计信息
财务报表
表外披露
会计披露
企业
accounting information. financial statement, off-sheet disclosure, flexibility
