摘要
阐述了美国在表外融资方面的监管措施与实务界不断推陈出新的反监管行动 ;分析了我国表外融资的主要形式、原因、利弊 ;
The paper expatiates the supervision measures in offbalance-sheet financing in the U.S.A. and the anti-supervision actions in practice. The primary forms, reasons and shortcomings of offbalance-sheet financing in China are analysed and the solution to the shortcomings is suggested.
出处
《嘉兴学院学报》
2004年第5期62-65,共4页
Journal of Jiaxing University
关键词
资产负债表
表外融资
探讨
balance sheet
offbalance-sheet financing
probe.
