“经济越发展,会计越重要”已逐渐成为人们共识,因而作为提供会计信息的重要载体——会计报表也越来越被人们所关注。但是,从会计报表本身来说,由于其会计要素的规定性、格式的固定性和计量单位的单一性以及报表容量的有限性,决定了它们表达的会计信息不可避免存在一定的局限性。随着经济环境的复杂化以及人们对相关信息要求的提高,表外信息在整个财务报告体系中的地位亦日益突出。 As the economy grows, the more important the accounting, people have become the consensus. Therefore, as an important carrier for providing accounting information, accounting reports are also attracting more and more attention. However, accounting statements, because of their accounting elements of the provisions of the fixed format and the unity of the unit of measurement and report the limited capacity, determines the accounting information they express inevitably there are some limitations. As the economic environment becomes more complex and people’s demands for related information increase, the position of off-balance sheet information in the entire financial reporting system has become increasingly prominent.