摘要
表外项目由于本身的不确定性,未能形成会计计量意义上的自然形态,相应在财务信息中也就得不到准确披露,以致成为企业财务反映的真空。实物期权是金融期权理论对实物(非金融)资产期权的延伸。实物期权理论的出现为表外项目计量提供了有力工具。文章通过实物期权理论对通常表外项目计量的思路进行了说明。
The off-balance sheet does not form natural configuration in accountant acceptation for its uncertainty. It cannot disclosure accurately in financial information so that it becomes measuring vacuum of finance. The real options are the stretch of the theory of fi- nancial options on real assets. The real options provide the forceful implement for measuring of off-balance sheet. The article gives an explanation on how to measure of off-balance sheet on the theory real options.
出处
《华东经济管理》
2007年第5期152-154,共3页
East China Economic Management
关键词
实物期权
表外项目
计量
the real options： the off-balance sheet measurement
