论文部分内容阅读
表外融资业务在我国企业的融资中占有十分重要的地位,正是由于融资的过程并不体现在资产负债表上因而具有极高的隐秘性。表外融资业务可以将企业真实的财务状况隐藏起来以展现给社会公众其想要表现的一面,由此带来的企业财务状况的极大的提升或者相对稳点的表现。但是由此为基础的表外融资业务却会由于信息不对称的现象存在给投资者造成极大的假象以造成投资决策的失败,在损害投资者利益的同时也极大的干扰了投资市场的秩序。这就需要从立法和会计准则方面入手来规范企业的表外融资业务,银行业也应当有针对性的提高自查能力。
Off-balance-sheet financing plays a very important role in the financing of enterprises in our country. It is precisely because the process of financing is not reflected in the balance sheet and thus has a very high degree of secrecy. Off-balance sheet financing business can hide the real financial status of the company to show the social public its desired performance side, resulting in a great improvement in corporate financial position or a relatively steady performance. However, the off-balance-sheet financing business based on it will cause great illusion to investors due to the phenomenon of information asymmetry, which will cause the failure of investment decision. It will damage the interests of investors and interfere with the investment market order. This requires from the legislation and accounting standards to regulate the business of off-balance sheet financing business, the banking industry should also be targeted to improve self-examination capabilities.