长期以来,我国会计理论界和实务界都比较重视会计报表,而对表外信患的揭示重视不够。这不仅不利于财务报表使用者对表内信息的理解,而且与国际上越来越重视表外信息揭示的发展趋势不相符,这种 For a long time, both accounting theory circles and practical circles pay more attention to accounting statements, while they pay insufficient attention to the disclosure of off-balance sheet. This is not only not conducive to users of financial statements on the understanding of the information on the table, but also with the growing international attention on the disclosure of off-balance sheet information does not match the development trend, this