表外融资的几种形式

Several kinds of forms of outside formed financing

主要介绍现代化市场经济下,表外融资的定义、产生方式、存在原因。充分认识表外融资,使得会计准则对于资产、负债的定义要更加严谨,表外融资披露更加详尽;充分认识表外融资使得企业提高诚信度,加强自我约束, 提供真实、完整的企业财务报告;让企业财务报告的使用者能了解到企业现实状况,为资本市场营造一个信用度较高的投资环境。

Definition, form of coming into being and reasons of existence of the outside formed financing under present market economy are mainly introduced. Fully understanding of outside formed financing makes the definition of assets and debts in accounting criterion more rigorous and outside formed financing information revealing more exhaustive; and that also makes enterprises lift up their sincerity, strengthen their self- restriction, provide true and complete financial reports allowing the users of the reports to understand real situation and making a good investing environment for capital market.