Research On The Causes Of Off-balance-sheet Financing And The Accounting Problems Of Asset Recognition

Throughout the last few decades,especially after the Asian financial crisis,the survival and development of enterprises,a prominent feature is that cash is the blood of enterprises,most enterprises in the state of operation has not changed significantly,but the deterioration of cash flow led to business termination.Financing activities run through the whole process of enterprise management.Financing activities have become an important part of modern enterprise strategic management.Financing activities not only provide financial support for the overall strategy of the enterprise,but also affect the future profitability,solvency and financial risk of the enterprise.As a result,various financing channels and financing methods emerge in endlessly,and monetary holders such as national regulatory agencies and financial institutions will put forward many restrictive conditions on the debtor's financial situation.Off balance sheet financing,as an integral part of financing activities,started late but developed rapidly.On the one hand,off-balance-sheet financing solves the problem of the source of funds to a certain extent,on the other hand,some enterprises make use of the unique way of off-balance-sheet financing and its embodiment in the financial report to whitewash the operating results,so that the users of financial reports can not fully understand the operation of enterprises.This also limits the vigorous development of off-balance-sheet financing to a certain extent,making off-balance-sheet financing subject to exceptionally strict supervision.Starting from the basic characteristics of off-balance-sheet financing and combining with various problems it faces in the development process,this paper focuses on the causes of off-balance-sheet financing with the guidance of basic theoretical research,and tries to find the links between accounting measurement and disclosure of accounting information,hoping to solve these problems by improving the disclosure of accounting information.Supervision and follow-up development of off balance sheet financing.