off-balance-sheet financing造句

• Off - balance - sheet financing
  帐外融资
• Substance should triumph over form in situations of window - dressing and off - balance - sheet financing
  在存在着“作假帐”和表外融资的情况下，资产的实质比形式更重要。
• The enron incident is taken as a classical case to give an impression in whole that what the off - balance - sheet financing is
  因此,在对企业表外融资财务问题展开研究之前,有必要对这一经典案例进行简单回顾和总结。
• Five chapters are organized for the research on the thesis : chapter one : cognize the off - balance - sheet financing through the enron incident
  为此,本文的内容分为四章展开研究:第一章以安然事件为切入点引出表外融资。
• Furthermore , it ’ s enron who made the unacquainted term “ off - balance - sheet financing ” world - widely famous . for that reason , it ' s necessary to review the typical case before beginning the research on the off - balance - sheet financing . content of this chapter is about : how about the developing history of enron and how did it go step by step to the bankruptcy ; which factors played the main role in this incident ; what kind
  通过对现有表外融资定义的归纳和总结,提炼出具有代表性的三类表外融资定义,从中揭示了表外融资的基本特点,并在此基础上总结出本人关于表外融资的定义;表外融资的产生和发展有其特定的背景,金融工具创新的浪潮、
• The questions discussed in the thesis mainly are : what is the off - balance - sheet financing ; what are the backgrounds and the springhead that give birth to the off - balance - sheet financing ; what are the main forms of off - balance - sheet financing widely used today ; when making the off - balance - sheet financing decision , what are the factors that should be taken into consideration ; what are the interests conflicts caused by the off - balance - sheet financing among stockholders , managers , creditors and other interest - related somebody ; what are the influences that the off - balance - sheet financing have on the financial ratios ; and how the cost and risk factors influence the off - balance - sheet financing decision
  本文讨论的问题主要有:什么是表外融资;表外融资产生的背景和根源是什么;表外融资的具体表现形式有哪些;中外会计准则对其确认和披露做了何种规定;企业开展表外融资活动应遵循怎样的原则;我国目前上市公司使用表外融资的内、外部环境如何;表外融资会导致企业哪些利益相关者产生怎样的利益冲突,会对各种财务指标产生怎样的影响;企业在进行表外融资决策时,需要考虑的成本和风险因素又有哪些。
• Since securitization is not a must for the current economy of china , we can make some transitional arrangements , such as secured transaction , quasi off - balance - sheet financing , trust financing and cross - border securitization , to pave the way for the all - round application of securitization in china in terms of securitization technique , market support and legal support
  本文认为，考虑到现阶段我国对资产证券化需求不是特别迫切，我国可以先进行一些过渡性安排，为资产证券化的大规模推广积累技术、市场、以及制度基础。这些安排可以是表内融资、准表外融资、信托融资和跨国资产证券化。
• The subject discussed in this thesis is mainly about the interactions among the financial relationship , the financial ratios , the cost , the risk and the off - balance - sheet financing in the process of making an off - balance - sheet financing decision for the enterprises and how these factors influence the decision - making activity of the enterprises
  本文讨论的对象主要是企业在表外融资过程中所涉及的财务问题,包括了表外融资具体方式的会计确认与披露、表外融资决策与企业环境、财务关系、财务指标、成本、风险等因素的相互作用,以及这些因素是如何影响企业表外融资决策的。