论表外会计信息的规范与揭示

On the Criterion and Disclosure of the off-balance-sheet Accounting Information

随着经济的发展，企业经营环境的不断变化，大型化、多元化、集团化和国际化已成为企业未来发展的主要形式，信息使用者对企业的了解不再局限于企业提供的表内会计信息，表外会计信息逐渐成为会计信息的重要组成部分，并将发挥它的突出作用。从国际上考察，表外信息不仅是对表内信息的解释、说明和补充，而且是对会计信息的扩展和延伸。规范表外会计信息的内容，探索表外会计信息的揭示方式。

Along with Economic development, corporaton’s management environment constantly changes. Mainframe. multifarious, colletivization and internationalization will become corporations’s main trend in future. Information’s users attach importance to the off-balance sheet accounting information besides the local in-balance-sheet accounting information. The off-balance-sheet accounting information will become an important part of accounting information and wiil be brought into extrude funtion. The off-balance-sheet accounting information isn't only explanation, illustration and complement, but also enlargement and extension for the in-balance-sheet accounting information. Standardizing the off-balance-sheet Accounting information’s content and exploring its disclosing mode already become a problem to be urgently solued in accountary.