3Government of new south wales, australia,auditor-general's of- fice. private participation in the provision of public infrastruc- ture, the roads and traffic industry[M]. Sydney: Auditor-Gen- eral' s office, 1994 .. 120- 125. 被引量:1
4International public sector accounting standards board, expo- sure draft 43 service concession arrangementsgrantor[S]. International Federation of Accountants, 2010 : 7- 24. 被引量:1
5Merton R C.. An analytic derivation of the cost insurance and loan guarantee., an application of modern option pricing theory [J]. Journal of Banking and Finance,1977, 1 (1) : 3-11. 被引量:1
6Bakken H, Lindset S, Olson L. H. Pricing of multi-period rate of return guarantees: the monte carlo approach[J] Insurance Mathematics and Economics. 2006, (39): 135--149. 被引量:1
7Jones E. P, Mason S. P. Valuation of loan guarantees[J]. Jour- naI of Banking and Finance. 1980,(4) : 89--107. 被引量:1
8Andreas Wibowo. Valuing guarantees in a BOT infrastructure project[J]. Engineering, Construction and Architectural Man- agement,2004, (11) : 395-403. 被引量:1
9International public sector accounting standards board. IPSAS 2f--financial instruments: recognition and measurement ~ S]. International Federation of Accountants. 2010 : 1032--1037. 被引量:1
10International public sector accounting standards board. PSAS 19--provisions, contingent liabilities and contingent assets[S]. international Federation of Accountants. 2002 : 558--561. 被引量:1