Analyses the influence on business circles by off balance sheet financing, hoping this method to be paid full attention and applied appropriately in the financing decision. 就表外筹资对各利益关系人的影响进行专门分析,旨在对这种方式予以充分认识并在企业筹资过程中加以合理的应用。
Probing in to Off balance-sheet Financing 对表外融资的探讨
The questions discussed in the thesis mainly are: What is the off-balance-sheet financing; 本文讨论的问题主要有:什么是表外融资;
Seen from lessee, a more detailed objective of lease standard is to resolve accounting problems brought from off balance sheet lease financing. 第二章是本文研究的逻辑起点,分析了租赁会计准则的制定目标在于公允表述承租人租赁业务中的价值变动情况,并指出这一目标具体体现在解决租赁表外融资的会计问题。