对新经济环境下表外信息披露过载的探析

当代经济呈现出全球化、网络化和知识化的发展趋势，在新的经济环境中，表外信息过载使财务报表在企业财务报告中的主体地位受到了严重挑战。避免表信息过载现象，应继承现行财务报告模式的核心部分，提高财务人员的专业技能。引入事项法报告经济活动，统一财务报告表外信息披露制度。

Analysis on the Off-statement Information Overloaded under the New Economic Circumstance

The contemporary economy has seen globaliza-tion,networking and the development trend of knowledge.Under the circumstance,the dominant position of financial statements in financial reports is confronted with severe challenge because of off-statement information overloaded.The paper reviews the model of financial report,and ana-lyzes origins of disclosure of off-statement information.Then the reason of off-statement information overloaded is pointed out.Finally,some proposals are presented in order to avoid information overloaded.