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(gè)經(jīng)濟(jì)人、有自己的預(yù)算約束和效用函數(shù)的角度來考察或有負(fù)債,會(huì)發(fā)現(xiàn)政府在財(cái)政調(diào)整過程中的機(jī)會(huì)主義行為即盡可能將財(cái)政支出項(xiàng)目向后延遲,而將財(cái)政收入項(xiàng)目向前推移的策略性行為是其產(chǎn)生的根源。
The paper discusses the causes of contingent liability and its bad influence to economy and local finance .
或有負(fù)債已經(jīng)成為地方政府必須面對(duì)的嚴(yán)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(fù)債是財(cái)政風(fēng)險(xiǎn)的核心內(nèi)容之一,正確認(rèn)識(shí)或有負(fù)債是有效控制財(cái)政風(fēng)險(xiǎn)的關(guān)鍵。
Contingent Liabilities and Fiscal Risk;
地方政府或有負(fù)債的原因與影響及對(duì)策
The qualification and accounting of the contingent liabilities are discussed and some suggestions put forth.
在企業(yè)的實(shí)際會(huì)計(jì)工作中，或有負(fù)債企業(yè)僅僅根據(jù)其表現(xiàn)種類進(jìn)行簡單的列舉，對(duì)其確認(rèn)、計(jì)量和報(bào)表反映等較少說明。
There are many reasons to explain why government contingent liabilities are so many.
現(xiàn)階段我國政府或有負(fù)債的產(chǎn)生既有客觀原因如公共風(fēng)險(xiǎn)的存在,也有主觀原因如財(cái)政調(diào)整過程中的政府機(jī)會(huì)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(fù)債經(jīng)營是現(xiàn)代企業(yè)經(jīng)營的共同特征 ,但負(fù)債經(jīng)營的效果卻各不相同 ,本文從企業(yè)適度負(fù)債與有效負(fù)債兩個(gè)方面 ,通過負(fù)債對(duì)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(fù)債經(jīng)營效果 ,不但要考慮負(fù)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(fù)債
Government Contingent Liabilities:A Multidimensional Explanation;
政府或有負(fù)債:一個(gè)多維視角的分析
An Analysis of Accounting Examination of Occasional Debts and Information Release;
或有負(fù)債的會(huì)計(jì)核算及信息披露分析
Contingent Liability and Opportunism in Fiscal Adjustment;
財(cái)政調(diào)整、機(jī)會(huì)主義與政府或有負(fù)債
Goverment Contingency Analyss on Latent Fiscal Risks;
政府或有負(fù)債:隱匿性財(cái)政風(fēng)險(xiǎn)解析
Contingent Liabilities and Fiscal Risk;
地方政府或有負(fù)債的原因與影響及對(duì)策
The Research on the Relationship of the List Company s Guarantee and Its Arousing of Contingent Liability;
上市公司擔(dān)保與擔(dān)保所引起的或有負(fù)債關(guān)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(dāng)然退伙”對(duì)“或有負(fù)債”的承擔(dān)方式
Loss contingencies differ from estimated liabilities in two ways.
或有損失與估計(jì)負(fù)債有兩點(diǎn)不同。
The Application of CCA in the Company Liabilities Pricing;
或有要求權(quán)在公司負(fù)債定價(jià)中的應(yīng)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(xiàng)先前之負(fù)債及責(zé)任，無論匯票為即期支付或定期支付此項(xiàng)負(fù)債或責(zé)任，均視為有值代價(jià)。
Unable to meet debts or discharge liabilities; bankrupt.
無法償還債務(wù)的不能還債或清償負(fù)債的；破產(chǎn)的
"high leverage ratio of the state-owned enterprises,"
國有企業(yè)產(chǎn)負(fù)債率過高
Loss contingencies are similar to estimated liabilities, but may involve much more uncertainty.
或有損失與估計(jì)負(fù)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(fù)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(fù)債問題研究——以農(nóng)村合作基金會(huì)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(quán)益資產(chǎn)負(fù)債表的中國上市商業(yè)銀行風(fēng)險(xiǎn)分析
They are debt-equity ratio, debit to tangible net worth ratio and etc.
它們是負(fù)債權(quán)益比率、負(fù)債與有形凈資產(chǎn)比率等。