Studying government contingent liabilities from the hypothesis of"economic person" with budget constraints and utility function for the government,we find that the opportunism behavior is what government does in fiscal adjustment which is the root of the contingent liability accumulation.
從政府作為一個經濟人、有自己的預算約束和效用函數的角度來考察或有負債,會發(fā)現政府在財政調整過程中的機會主義行為即盡可能將財政支出項目向后延遲,而將財政收入項目向前推移的策略性行為是其產生的根源。
The paper discusses the causes of contingent liability and its bad influence to economy and local finance .
或有負債已經成為地方政府必須面對的嚴重問題。
From economic angle, this article analyzes the concept, form and the negative effect of the local government contingent liability, regarding a government as a economic entity.
或有負債是財政風險的核心內容之一,正確認識或有負債是有效控制財政風險的關鍵。
Contingent Liabilities and Fiscal Risk;
地方政府或有負債的原因與影響及對策
The qualification and accounting of the contingent liabilities are discussed and some suggestions put forth.
在企業(yè)的實際會計工作中，或有負債企業(yè)僅僅根據其表現種類進行簡單的列舉，對其確認、計量和報表反映等較少說明。
There are many reasons to explain why government contingent liabilities are so many.
現階段我國政府或有負債的產生既有客觀原因如公共風險的存在,也有主觀原因如財政調整過程中的政府機會主義行為。
The paper has, through analysis to different role and result of debt in enterprise running and on two aspects of temperate debt and effective debt, proved that we must consider not only the size of debt but also its result more importantly in order to increase effect of enterprise running in debt.
負債經營是現代企業(yè)經營的共同特征 ,但負債經營的效果卻各不相同 ,本文從企業(yè)適度負債與有效負債兩個方面 ,通過負債對企業(yè)資本優(yōu)化過程的不同作用與影響 ,說明了要提高企業(yè)負債經營效果 ,不但要考慮負債的規(guī)模 ,更要研究其有效
outstanding contingent liability at year-end
年終未償還的或有負債
Government Contingent Liabilities:A Multidimensional Explanation;
政府或有負債:一個多維視角的分析
An Analysis of Accounting Examination of Occasional Debts and Information Release;
或有負債的會計核算及信息披露分析
Contingent Liability and Opportunism in Fiscal Adjustment;
財政調整、機會主義與政府或有負債
Goverment Contingency Analyss on Latent Fiscal Risks;
政府或有負債:隱匿性財政風險解析
Contingent Liabilities and Fiscal Risk;
地方政府或有負債的原因與影響及對策
The Research on the Relationship of the List Company s Guarantee and Its Arousing of Contingent Liability;
上市公司擔保與擔保所引起的或有負債關系研究
Liability Bearing Styles in "Lawful Abdication" Cases for Contingent Liability in Chinese Partnership System;
我國合伙企業(yè)制度中的“當然退伙”對“或有負債”的承擔方式
Loss contingencies differ from estimated liabilities in two ways.
或有損失與估計負債有兩點不同。
The Application of CCA in the Company Liabilities Pricing;
或有要求權在公司負債定價中的應用
(b) an antecedent debt or liability. Such a debt or liability is deemed valuable consideration whether the bill is payable on demand or at a future time.
（ｂ）一項先前之負債及責任，無論匯票為即期支付或定期支付此項負債或責任，均視為有值代價。
Unable to meet debts or discharge liabilities; bankrupt.
無法償還債務的不能還債或清償負債的；破產的
"high leverage ratio of the state-owned enterprises,"
國有企業(yè)產負債率過高
Loss contingencies are similar to estimated liabilities, but may involve much more uncertainty.
或有損失與估計負債相類似,但它包含更多的不確定性。
Some long-term debts, such as mortgage loans, are payable in a series of month or quarterly installments.
有些長期負債,如抵押貸款是按月或季度分期支付的。
Implicit Contingent Liabilities in China s Local Governments--A Case Study on the Rural Cooperative Fund Associations;
地方政府或有隱性負債問題研究——以農村合作基金會為例
An Analysis on Financial Risk of Listed Commercial Banks in China:Based on Contingent Claim Balance Sheet Approach
基于或有權益資產負債表的中國上市商業(yè)銀行風險分析
They are debt-equity ratio, debit to tangible net worth ratio and etc.
它們是負債權益比率、負債與有形凈資產比率等。