企业表外筹资及其信息揭示问题研究

准确、公允的会计信息可以有效地保护投资者和债权人的合法权益,维护资本市场稳定发展。然而随着科技的发展,企业经济环境的变革,经济活动的不断创新,传统会计报表信息与决策相关性减少的局限性已显得尤为突出。许多交易或事项由于不符合传统会计要素确认标准,或因不具有实物形态或属非货币性资产而被搁置于会计报表之外。本文就企业表外筹资行为的特征、形式及其会计信息揭示等问题进行了尝试性的研究。

Research on Disclosure and Countermeasures About Information of Enterprise Off- balance Items

Accurate,fair financial information can effectively protect the legal equity of investors and creditors. With the fast development of science and technology,changes of economic environment and the financial innovation,many items,which is not in keeping with the accounting element standards,no monetary and nonphysical assets were put outside the financial report and regarded as "off-balance" items. This article will give a simple discussion about the "off-balance" items and its disclosure of information.