表外筹资:方式、诱因及信息披露

Financing beyond the Balance Sheet: Means,Incentives and Information Disclosure

通过传统融资渠道向银行取得贷款的难度越来越大 ,因此 ,表外筹资受到了越来越多的关注。目前 ,表外筹资的主要方式有经营租赁、应收票据贴现与背书转让、附有追索权的应收账款出售、资产证券化等 ;其诱因主要有 :开辟融资渠道和粉饰会计报表 ;相关信息披露主要是通过会计报表附注实现。通过分析 ,最后得出结论 ,本着趋利避害的原则 ,应加强相关制度建设 。

As it has become increasingly difficult to obtain bank loans through traditional channels,financing beyond the balance sheet has received more and more attention.At present,the major means of financing beyond the balance sheet include operating lease,notes receivable discounted and endorsed,assignment of accounts receivable and with recourse,and assets in form of portfolios.The incentives are to open financing channels and to fancy accounting statements.The disclosure of relevant information is made by adding notes to accounting statements.It is concluded that relevant rules and regulations should be laid down to regulate the behavior of financing beyond the balance sheet.