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自20世纪70年代以来,表外融资为企业所青睐,在企业的融资结构中所占比例越来越大。本文就当前流行的表外融资方式做一个简要的解析。
Since the 1970s, out-of-balance-sheet financing has been favored by companies, and it has become increasingly important in the financing structure of companies. This article gives a brief analysis of the current popular off-balance sheet financing methods.