1) Contingent Liability Risk
或有负债风险
1.
Study on the Contingent Liability Risk in Our Local Government;
我国县乡政府或有负债风险研究
2) contingent liability
或有负债
1.
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。
2.
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。
3.
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。
3) contingent liabilities
或有负债
1.
Contingent Liabilities and Fiscal Risk;
地方政府或有负债的原因与影响及对策
2.
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。
3.
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。
5) debt risk
负债风险
1.
On the other hand,operating with debt can also increase debt risk of business.
同时,负债经营也增加了企业的负债风险。
2.
The debt risk models of local government is built in the paper in order to analyze the static and dynamic fac- tors of debt risk of local government.
弄清地方政府负债风险的生成机理,强化地方政府负债风险的监管已成为一项长期的战略任务。
3.
Nowadays,the sharp contradiction of local government finance of income and expenses has exacerbated local government debt risk.
当前地方政府的财政收支矛盾尖锐,负债风险日益加大。
6) contingent risk
或有风险
1.
From the perspective of government contingent risk management, analysis is made on policy objectives, valuation, risk management strategy of pension guarantees and so on.
本文从政府或有风险管理的视角,探讨了养老金担保的政策目标、价值评估和风险管理等问题。
补充资料：外币负债风险（foreigncrurencyliabilityrisk）
企业以外币表示的各种流动负债和长期负债，由于负债发生日至偿付日汇率的变动给企业带来的经济利益上的潜在损失。企业以外币表示的各种应付账款、应付票据、其他预收款、银行借款等货币性项目，若实际支付时折算的记账要位币数额大于按业务发生时汇率折算的记账本位币数额，企业就发生了实际的损失。如果负债金额很大，或者负债期限较长，那么汇率变动对企业可能带来的损失会很大。企业举债时应注意到对外汇风险的分析和预测，并作出必要的防范措施。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条