off-balance-sheet financing 中文意思是什麼
off-balance-sheet financing
解釋
帳外融資；資產負債表外的融資-
The questions discussed in the thesis mainly are : what is the off - balance - sheet financing ; what are the backgrounds and the springhead that give birth to the off - balance - sheet financing ; what are the main forms of off - balance - sheet financing widely used today ; when making the off - balance - sheet financing decision, what are the factors that should be taken into consideration ; what are the interests conflicts caused by the off - balance - sheet financing among stockholders, managers, creditors and other interest - related somebody ; what are the influences that the off - balance - sheet financing have on the financial ratios ; and how the cost and risk factors influence the off - balance - sheet financing decision
本文討論的問題主要有:什麼是表外融資;表外融資產生的背景和根源是什麼;表外融資的具體表現形式有哪些;中外會計準則對其確認和披露做了何種規定;企業開展表外融資活動應遵循怎樣的原則;我國目前上市公司使用表外融資的內、外部環境如何;表外融資會導致企業哪些利益相關者產生怎樣的利益沖突，會對各種財務指標產生怎樣的影響;企業在進行表外融資決策時，需要考慮的成本和風險因素又有哪些。 -
Off balance sheet financing
表外融資 -
The subject discussed in this thesis is mainly about the interactions among the financial relationship, the financial ratios, the cost, the risk and the off - balance - sheet financing in the process of making an off - balance - sheet financing decision for the enterprises and how these factors influence the decision - making activity of the enterprises
本文討論的對象主要是企業在表外融資過程中所涉及的財務問題，包括了表外融資具體方式的會計確認與披露、表外融資決策與企業環境、財務關系、財務指標、成本、風險等因素的相互作用，以及這些因素是如何影響企業表外融資決策的。 -
Substance should triumph over form in situations of window - dressing and off - balance - sheet financing
在存在著「作假帳」和表外融資的情況下，資產的實質比形式更重要。 -
The enron incident is taken as a classical case to give an impression in whole that what the off - balance - sheet financing is
因此，在對企業表外融資財務問題展開研究之前，有必要對這一經典案例進行簡單回顧和總結。 -
Five chapters are organized for the research on the thesis : chapter one : cognize the off - balance - sheet financing through the enron incident
為此，本文的內容分為四章展開研究:第一章以安然事件為切入點引出表外融資。 -
Furthermore, it ’ s enron who made the unacquainted term “ off - balance - sheet financing ” world - widely famous. for that reason, it ' s necessary to review the typical case before beginning the research on the off - balance - sheet financing. content of this chapter is about : how about the developing history of enron and how did it go step by step to the bankruptcy ; which factors played the main role in this incident ; what kind
通過對現有表外融資定義的歸納和總結，提煉出具有代表性的三類表外融資定義，從中揭示了表外融資的基本特點，並在此基礎上總結出本人關于表外融資的定義;表外融資的產生和發展有其特定的背景，金融工具創新的浪潮、 -
Since securitization is not a must for the current economy of china, we can make some transitional arrangements, such as secured transaction, quasi off - balance - sheet financing, trust financing and cross - border securitization, to pave the way for the all - round application of securitization in china in terms of securitization technique, market support and legal support
本文認為，考慮到現階段我國對資產證券化需求不是特別迫切，我國可以先進行一些過渡性安排，為資產證券化的大規模推廣積累技術、市場、以及制度基礎。這些安排可以是表內融資、準表外融資、信託融資和跨國資產證券化。 -
Off - balance - sheet financing
帳外融資 -
The conclusion is that corporate asset securitization high up the fluidity of asset, lows property ratio of debt to net worth, provides a continual liquidity supplement, highs up firm value. secondly, it provides new channel that has lower cost by breaking through the restriction of traditional financing instruments. asset securitization is an off balance - sheet financing manner, it would not disperses control of stockholder
本文通過論證得出了如下結論: 1 .在正確的使用資產證券化這一融資工具的條件下，資產證券化提高了企業資產的流動性，降低了資產負債率，也為企業提供了一種長期的資產流動性補償機制，可改善企業資本結構，提高了企業價值; 2 .資產證券化為企業開辟了有別于股票和債券發行等融資方式融資成本較低的資本市場。 -
Third, assets are growing as banks take on the financing of more off - balance - sheet vehicles, which again adds to the capital they need
最後，銀行資產隨著銀行接納更多的帳外融資載體而增長，這部分資金也屬于銀行所需資金。
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