论文部分内容阅读
表外融资,是指不需列入资产负债表的融资方式。企业将筹措到的资金不在资产负债表内直接反映,而其所形成的费用及利润在收益表中反映的筹资行为。表外融资近几年被企业广泛运用,特别是中小企业。一方面,它规避了会计准则及国际会计惯例的某些限制条款,融资方式更加灵活、积极,融资渠道更加宽广、顺畅。另一方面,表外融资的会计信息缺乏可信度和完整性,甚至存在欺骗公众,损害投资者和债权人利益的行为。特别是国有企业的表外融资,更加大了监管的难度。
Off-balance-sheet financing, refers to the need not included in the balance sheet financing. The funds that the enterprise will raise are not directly reflected in the balance sheet, and the expenses and profits formed by it are reflected in the income statement as fund-raising activities. Off-balance sheet financing has been widely used by enterprises in recent years, especially for small and medium-sized enterprises. On the one hand, it has circumvented certain restrictive clauses of accounting standards and international accounting practices, and has made the financing methods more flexible and proactive with a wider and smoother financing channels. On the other hand, the accounting information of off-balance-sheet financing lacks credibility and integrity and even deceives the public and undermines the interests of investors and creditors. In particular, the off-balance-sheet financing of state-owned enterprises has further increased the difficulty of regulation.