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。
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.
负债经营是现代企业经营的共同特征 ,但负债经营的效果却各不相同 ,本文从企业适度负债与有效负债两个方面 ,通过负债对企业资本优化过程的不同作用与影响 ,说明了要提高企业负债经营效果 ,不但要考虑负债的规模 ,更要研究其有效
outstanding contingent liability at year-end
年终未偿还的或有负债
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
Goverment Contingency Analyss on Latent Fiscal Risks;
政府或有负债:隐匿性财政风险解析
Contingent Liabilities and Fiscal Risk;
地方政府或有负债的原因与影响及对策
The Research on the Relationship of the List Company s Guarantee and Its Arousing of Contingent Liability;
上市公司担保与担保所引起的或有负债关系研究
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
Loss contingencies differ from estimated liabilities in two ways.
或有损失与估计负债有两点不同。
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
(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）一项先前之负债及责任，无论汇票为即期支付或定期支付此项负债或责任，均视为有值代价。
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
"high leverage ratio of the state-owned enterprises,"
国有企业产负债率过高
Loss contingencies are similar to estimated liabilities, but may involve much more uncertainty.
或有损失与估计负债相类似,但它包含更多的不确定性。
Some long-term debts, such as mortgage loans, are payable in a series of month or quarterly installments.
有些长期负债,如抵押贷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;
地方政府或有隐性负债问题研究——以农村合作基金会为例
An Analysis on Financial Risk of Listed Commercial Banks in China:Based on Contingent Claim Balance Sheet Approach
基于或有权益资产负债表的中国上市商业银行风险分析
They are debt-equity ratio, debit to tangible net worth ratio and etc.
它们是负债权益比率、负债与有形净资产比率等。
