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融资是企业财务管理的核心问题,对企业正常生产经营至关重要。做为一种新型的融资方式,表外融资一方面能扩大企业的融资能力,另一方面它易于规避监管风险可能会损害到会计信息质量。鉴于此,本文从表外融资的概念、动因等基本理论出发,深入分析表外融资所带来的财务影响,并就如何规范企业的表外融资行为提出建设性意见。
Financing is the core issue of the enterprise’s financial management, which is essential to the normal production and operation of the enterprise. As a new financing method, off-balance-sheet financing can not only expand the financing ability of an enterprise, but also easily avoid the regulatory risk which may damage the quality of accounting information. In view of this, this article from the concept of off-balance sheet financing, motivation and other basic theories, in-depth analysis of the financial impact of off-balance sheet financing, and on how to regulate corporate off-balance sheet financing constructive suggestions.