所谓帐外固定资产是指游离于企业 监督之外进行体外循环的固定资 产。它有两种表现形成：一是根本无帐，这部分帐外资产处于混乱状况，连本企业也很难说清楚其存量、分布地点等；二是帐外设帐，这部分资产已从正常核算的会计筹籍中游离出来，所有者已无法对其实施有效监控。帐 The so-called off-balance-sheet fixed assets refers to the free from corporate supervision outside the loop of fixed assets. It has two forms of performance: First, there is no real account, this part of the assets outside the confusion, even the business is difficult to say clearly its stock, distribution, etc .; Second, the book accounts, this part of the assets from the normal accounting Of the accounting preparation free, the owner has been unable to effectively monitor. account