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由于资产负债表等财务报告对外发布的数据重要性,企业出现了表外融资来美化财务指标、减轻财务负担,以此来优化财务报告的表现。对于企业表外融资的粉饰现象,应当深化理论研究,为会计准则及规定的完善和外部与企业的使用应对做好理论指导,出台表外融资的规定,保证市场平稳正常运行。除此之外,还应当引入外部审计功能,针对表外融资情况单独作出审计或是在常规审计中编入表外融资项目,促进表外融资项目审计日常化。
Due to the importance of the data released to the public through financial reports such as the balance sheet, the Company has adopted off-balance sheet financing to beautify the financial indicators and reduce the financial burden in order to optimize the performance of financial reports. For the whitewashing of off-balance sheet financing, theoretical studies should be deepened to provide theoretical guidance for the improvement of accounting rules and regulations and the response of external parties and enterprises, and the introduction of off-balance sheet financing to ensure the smooth and normal operation of the market. In addition, external auditing functions should be introduced, audits should be conducted separately for off-balance-sheet financing or off-balance-sheet financing projects in regular audits to promote the routine auditing of off-balance-sheet financing projects.