会计报表使用者通过财务报告掌握企业的真实财务状况,其要求企业不仅要提供真实、完整的会计报表,还要对表外信息加大披露力度,但很多财会人员并不熟悉表外信息的意义和披露方法。本文主要分析了表外信息披露的特点、内容、形式,以及披露表外信息应当遵守的基本原则。 Users of financial statements have the true financial status of the enterprise through financial reports. They require enterprises not only to provide true and complete accounting statements, but also to increase the disclosure of off-balance sheet information. However, many accounting personnel are not familiar with the significance of off-balance-sheet information And disclosure methods. This paper mainly analyzes the characteristics, contents, forms of off-balance-sheet information disclosure and the basic principles that should be observed when disclosing off-balance sheet information.