| 公司表外负债研究 |
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| 引用本文： | 陈红.公司表外负债研究[J].上海立信会计学院学报,2007,21(5):29-33. |
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| 作者姓名： | 陈红 |
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| 作者单位： | 云南财经大学,云南昆明,650221 |
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| 摘 要： | 表外负债是各国会计专家学者一直致力研究的难题之一,与表内负债相比,其确认与计量方面具有很大的不确定性。表外负债可延申为表外融资负债与不确定性负债。表外负债是一把双刃剑,因此,应加强规范管理,将风险降至最低。
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| 关 键 词： | 表外负债 不确定性 表外融资负债 不确定性负债 |
| 文章编号： | 1009-6701（2007）05-0029-05 |
| 修稿时间： | 2007-08-15 |
Research on Corporate Off-balance-sheet Liabilities |
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| CHEN Hong.Research on Corporate Off-balance-sheet Liabilities[J].Journal of Shanghai Lixin University of Commerce,2007,21(5):29-33. |
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| Authors: | CHEN Hong |
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| Institution: | Yunnan University of Finance and Economics, Yunnan Kunming 650221, China |
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| Abstract: | Off-balance-sheet liability is one of the issues that experts and scholars around the world make great efforts to study. Compared with balance-sheet liabilities, the recongization and measurement of off-balance-sheet liabilities show great uncertainty. Off-balance-sheet liabilities can be expanded into liabilities for off-balance-sheet financing and uncertain liabilities. Since it is a double edge swore, we should enhance related regualation and management, and take actions to minimize the risks. |
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| Keywords: | off-balance-sheet liability uncertainty liabilities for off-balance-sheet financing uncertain liabilities |
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