Study On The Off-balance Sheet Liability Of Listed Companies In Hebei Province

The off-balance sheet liability is liabilities of the table corresponds to a concept, it mainly refers to those who have become or may become the company's debt, however, under current accounting standards and systems, and other reasons, the company could not be reflected in the balance sheet liabilities. It includes the formation of discounted liabilities, the formation of external collateral or security or contingent liabilities and so on. As they would normally not be reflected in the balance sheet. Therefore, it can not complete the financial statements to reflect actual and potential corporate financial situation,resulting in the reliability of the integrity of accounting information to reduce.The existence of the off-balance sheet liability as if a bomb buried in the enterprise, the risk of explosion at any time to the enterprise and external information users has brought immeasurable damage to.It exists a lot of business, huge amount of money to create a security chain, a major source of funds strand breaks, leading to bankruptcy of many enterprises, or mergers and acquisitions. For its risk prevention and control, although many scholars at home and abroad to conduct extensive research, but the level of risk-off-balance-sheet liability and the measurement of research little.This is based on balance-sheet liabilities, topics of the relevant theory, risk management theory, the concept of the off-balance sheet liability, types, were defined, and then on the off-balance-sheet liability, the risk identification, measurement and control research, with a view to improve companies on the off- balance-sheet liabilities, the level of risk prevention and control to provide decision-making basis and a reference level.