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。
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.
出处
《上海立信会计学院学报》
2007年第5期29-33,共5页
Journal of Shanghai Lixin University of Commerce
关键词
表外负债
不确定性
表外融资负债
不确定性负债
off-balance-sheet liability
uncertainty
liabilities for off-balance-sheet financing
uncertain liabilities
