会计信息揭示分为表内揭示和表外揭示。表内揭示是以资产负债表、损益表、财务状况变动表(现金流量表)三张基本报表的形式揭示会计信息;表外揭示是在基本报表以外,以旁注、底注、明细附表、补充报表等形式揭示会计信息。在我国,表内揭示已受到普遍重视,而表外揭示无论是会计理论界还是实务界都未予以足够的关注,成为会计信息揭示的一个薄弱环节,有待改进和提高。一、表外信息揭示的意义基本会计报表是揭示一系列重要会计信息的主要形式,但是由于它直接涉及到有关各方的利益问题,因而必须遵循“企业会计准则”和有关制度,在报表形式、结构、内容、填列方法等方面,都有较为严格和统一的要求;加之,受它的篇幅所限, Disclosure of accounting information is divided into table disclosures and table disclosures. The table reveals the disclosure of accounting information in the form of three basic statements of balance sheet, profit and loss statement, statement of changes in financial position (cash flow statement); the off-balance sheet disclosures are made outside of the basic statements, side notes, , Supplementary reports and other forms of disclosure of accounting information. In our country, the disclosure in the table has received universal attention, while the off-balance sheet reveal that neither the accounting theory nor the practice has paid enough attention and become a weak link in the disclosure of accounting information, which needs to be improved and improved. I. The Significance of Off-balance-sheet Information Disclosure The basic accounting statements are the main form of disclosing a series of important accounting information. However, since it directly deals with the interests of all parties involved, it must follow the “Accounting Standards for Business Enterprises” and the relevant systems. Report form, structure, content, methods, etc., have more stringent and unified requirements; In addition, by its length limit,