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(jīng)濟人、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,會發(fā)現(xiàn)政府在財政調(diào)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(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)債是財政風(fēng)險的核心內(nèi)容之一,正確認(rèn)識或有負(fù)債是有效控制財政風(fēng)險的關(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(fù)債企業(yè)僅僅根據(jù)其表現(xiàn)種類進行簡單的列舉，對其確認(rèn)、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(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)險的存在,也有主觀原因如財政調(diào)整過程中的政府機會主義行為。
Contingencies are disclosed unless the possibility of an outflow of resources embodying economic benefits is remote.
除非導(dǎo)致包含經(jīng)濟利益之資源流出可能性極低,或然負(fù)債一般會予以披露。
outstanding contingent liability at year-end
年終未償還的或有負(fù)債
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“或有負(fù)債”的承擔(dān)方式
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
He is primarily liable for his debt .
他對債務(wù)負(fù)主要責(zé)任或他是主要債務(wù)人。
the department in charge or a liquidation organization shall be responsible for settling its creditor's rights and liabilities.
其債權(quán)債務(wù)由主管部門或者清算組織負(fù)責(zé)清理。
Next he undertook to pay off the debts.
然后他同意負(fù)責(zé)償還債務(wù)。
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.
清理債務(wù)完結(jié)的證明或者清算組織負(fù)責(zé)清理債權(quán)債務(wù)的文件。
a debt or an entry in an account recording.
帳目上記錄負(fù)債的借項或項目.
Loss contingencies differ from estimated liabilities in two ways.
或有損失與估計負(fù)債有兩點不同。
long-term liabilities -current portion
一年或一營業(yè)周期內(nèi)到期長期負(fù)債
Increase or Decrease in Accrued Liabilities
應(yīng)計負(fù)債增加額或減少額
The Application of CCA in the Company Liabilities Pricing;
或有要求權(quán)在公司負(fù)債定價中的應(yīng)用
Government Contingent Liabilities:A Multidimensional Explanation;
政府或有負(fù)債:一個多維視角的分析
An Analysis of Accounting Examination of Occasional Debts and Information Release;
或有負(fù)債的會計核算及信息披露分析
Contingent Liability and Opportunism in Fiscal Adjustment;
財政調(diào)整、機會主義與政府或有負(fù)債
Liability or Lease Is the Practical Method of Human Resources Accounting;
負(fù)債或租賃:人力資源會計的可行方法
Goverment Contingency Analyss on Latent Fiscal Risks;
政府或有負(fù)債:隱匿性財政風(fēng)險解析