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.
从政府作为一个经济人、有自己的预算约束和效用函数的角度来考察或有负债,会发现政府在财政调整过程中的机会主义行为即尽可能将财政支出项目向后延迟,而将财政收入项目向前推移的策略性行为是其产生的根源。
The paper discusses the causes of contingent liability and its bad influence to economy and local finance .
或有负债已经成为地方政府必须面对的严重问题。
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.
或有负债是财政风险的核心内容之一,正确认识或有负债是有效控制财政风险的关键。
Contingent Liabilities and Fiscal Risk;
地方政府或有负债的原因与影响及对策
The qualification and accounting of the contingent liabilities are discussed and some suggestions put forth.
在企业的实际会计工作中，或有负债企业仅仅根据其表现种类进行简单的列举，对其确认、计量和报表反映等较少说明。
There are many reasons to explain why government contingent liabilities are so many.
现阶段我国政府或有负债的产生既有客观原因如公共风险的存在,也有主观原因如财政调整过程中的政府机会主义行为。
Contingencies are disclosed unless the possibility of an outflow of resources embodying economic benefits is remote.
除非导致包含经济利益之资源流出可能性极低,或然负债一般会予以披露。
outstanding contingent liability at year-end
年终未偿还的或有负债
Liability Bearing Styles in "Lawful Abdication" Cases for Contingent Liability in Chinese Partnership System;
我国合伙企业制度中的“当然退伙”对“或有负债”的承担方式
Unable to meet debts or discharge liabilities; bankrupt.
无法偿还债务的不能还债或清偿负债的；破产的
He is primarily liable for his debt .
他对债务负主要责任或他是主要债务人。
the department in charge or a liquidation organization shall be responsible for settling its creditor's rights and liabilities.
其债权债务由主管部门或者清算组织负责清理。
Next he undertook to pay off the debts.
然后他同意负责偿还债务。
a certificate showing the completion of the clearing up of its liabilities, or a document showing that a liquidation organization will be responsible for clearing up its creditor's rights and liabilities.
清理债务完结的证明或者清算组织负责清理债权债务的文件。
a debt or an entry in an account recording.
帐目上记录负债的借项或项目.
Loss contingencies differ from estimated liabilities in two ways.
或有损失与估计负债有两点不同。
long-term liabilities -current portion
一年或一营业周期内到期长期负债
Increase or Decrease in Accrued Liabilities
应计负债增加额或减少额
The Application of CCA in the Company Liabilities Pricing;
或有要求权在公司负债定价中的应用
Government Contingent Liabilities:A Multidimensional Explanation;
政府或有负债:一个多维视角的分析
An Analysis of Accounting Examination of Occasional Debts and Information Release;
或有负债的会计核算及信息披露分析
Contingent Liability and Opportunism in Fiscal Adjustment;
财政调整、机会主义与政府或有负债
Liability or Lease Is the Practical Method of Human Resources Accounting;
负债或租赁:人力资源会计的可行方法
Goverment Contingency Analyss on Latent Fiscal Risks;
政府或有负债:隐匿性财政风险解析
