会计报表编制及公告的根本目的是提供决策所需用的有效信息。然而，财务信息的有用程度是与会计报表的揭示内容及揭示方法紧密联系的。本文拟对充分揭示原则（Ｆｕｌｌ ｄｉｓｃｌｏｓｕｒｅ）在美国会计报表中的运用和体现作一浅述，以期对完善我国会计报表对财务信息的揭示政 The fundamental purpose of the preparation and announcement of financial statements is to provide valid information for decision making. However, the usefulness of financial information is closely linked with the disclosures and disclosures of financial statements. This article is intended to give a brief account of the full disclosure principle and its application in the United States accounting statements in order to improve the disclosure of financial information in China’s accounting statements.