契約上的債務 的英文怎麼說
中文拼音 [qìyāoshàngdezhàiwù]
契約上的債務
英文
privity in deed-
2 ) the principal factors result in earning management include : clientage - agent model, debt covenant, political cost covenant, asymmetrical information, accounting policy, faultiness of accounting standard and accounting system
盈餘管理形成機制的主要因素包括：委託代理關系、債務契約關系、政治成本假設、非對稱信息存在、會計政策選擇、會計準則和會計制度的不完善、信息披露制度不完善、上市公司治理結構等。This paper suggests that the financing breach is derived from the bank credit ration produced by the serious information asymmetry of small and medium - sized enterprises, diversified risk allocation mechanism and financing strategy produced by risk grade inconsistency, and credit risk produced by imperfect contacts
本文在對中小企業存在的融資缺口（資本融資缺口和債務融資缺口）的現實狀況進行分析的基礎上，指出中小企業嚴重的信息非均衡所導致的銀行信貸配給、風險等級不一致所要求的多樣化的風險分擔機制和融資策略及契約的不完善所導致的信用風險是產生融資缺口的根本原因。
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