The thesis elaborates the fundamental theories of Off-Balance Sheet Activities. First, it explains the concept, characteristics, classification, origins and development of Off-Balance Sheet Activities. Then it explicates basically the legal relationship of Off-Balance Sheet Activities. Based upon the economic administration of it, this thesis points out the necessity of supervision and regulation of Off-Balance Sheet Activities. After this, the thesis focuses on series of papers about supervision of Off-Balance Sheet Activities established by Basle Committee and the supervision of foreign supervisory institutions. At last, the thesis expatiates the status of supervision of Off-Balance Sheet Activities in China, and brings forward some opinions to the supervision.
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