负债的定义及其复合金融工具中负债与权益的划分

随着各种金融工具的发展，传统的负债定义日益不合时宜。同时具有负债和权益双重特征的复合金融工具的大量出现，使得在金融工具中正确区分权益工具和债务工具非常重要。本文分析了负债的传统定义并提出几种可能的定义，并对复合金融工具中负债和权益的划分方法进行了探讨。

Definition of Liability and Division of Liability and Equity in Compound Financial Tools

With the development of various financial instruments, the traditional definition of liability has been out of date. At the same time, compound instruments that have both debt and equity characteristics appear increasingly. Therefore, it becomes very important to correct distinction between debt and equity in financial tools. This paper analy- ses the traditional debt's definition, proposes several possible definitions and discusses the methods to classify debt and equity characteristics in compound financi...