表外融资对企业财务状况的影响及对策

The Impact of Off-Balance-Sheet Financing on the Financial Condition of an Enterprise and the Responding Strategies

表外融资是未在企业资产负债表中进行确认的融资行为,主要包括租赁、资产证券化、合资经营和衍生金融工具等形式。表外融资因其自身的隐蔽性会对企业的财务状况产生影响。应从加速会计准则的制定,提高对表外融资的监督力度,加强对表外融资的审计三方面规范企业的融资行为。同时企业要从正确的立场出发,合理的利用表外融资。

Off- balance- sheet financing is a financing behavior that is not confirmed in the corporate balance sheet, including leasing, asset securitization, joint ventures and derivative financial instruments. Off- balance- sheet financing have an impact on the financial situation of enterprises due to its concealing nature. To regulate the financing behavior, measures should be taken, including accelerating the development of accounting standards, intensifying the supervision over off- balance- sheet financing, and strengthening the audit of off- balance- sheet financing. At the same time, enterprises should make rational use of off- balance- sheet financing with a correct standpoint.