| 基于实物期权的表外项目计量初探 |
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| 引用本文： | 潘震,. 基于实物期权的表外项目计量初探[J]. 华东经济管理, 2007, 21(5): 152-154 |
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| 作者姓名： | 潘震 |
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| 作者单位： | 上海安亭方泰中心校,上海,201814 |
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| 摘 要： | 表外项目由于本身的不确定性,未能形成会计计量意义上的自然形态,相应在财务信息中也就得不到准确披露,以致成为企业财务反映的真空.实物期权是金融期权理论对实物(非金融)资产期权的延伸.实物期权理论的出现为表外项目计量提供了有力工具.文章通过实物期权理论对通常表外项目计量的思路进行了说明.
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| 关 键 词： | 实物期权 表外项目 计量 |
| 文章编号： | 1007-5097（2007）05-0152-03 |
| 收稿时间： | 2007-02-05 |
| 修稿时间： | 2007-02-05 |
A Primary Study on the Measuring of Off-balance Sheet based on Real Options |
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| PAN Zhen. A Primary Study on the Measuring of Off-balance Sheet based on Real Options[J]. East China Economic Management, 2007, 21(5): 152-154 |
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| Authors: | PAN Zhen |
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| Affiliation: | Fangtai Primary School of Shanghai Anting; Shanghai 201814; China |
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| Abstract: | The off-balance sheet does not form natural confi guration in accountant acceptation for its uncertainty.It cannot disclosure accu rately in financial information so that it becomes measuring vacuum of finan ce.The real options are the stretch of the theory of financial options on real assets.The real options provide the forceful implement for measuring of off-ba lance sheet.The article gives an explanation on how to measure of off-balance s heet on the theory real options. |
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| Keywords: | the real options the off-balance sheet measure ment |
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