The Analysis Of Off-balance Sheet Financing In ZTJ Co.

Financing is an indispensable link in the process of business development.With the innovation of financial instruments,the forms of off-balance sheet financing business have become diverse.At the same time,the off-balance sheet financing business can not only broaden the financing mode of enterprises and enrich the capital market structure,but also reduce the financing cost,optimize the financial indicators and improve the liquidity of assets.Therefore,it is favored by enterprises and becomes the current popular financing means of enterprisesFor financing enterprises,off-balance sheet financing can optimize financial statements,improve industrial leverage,and improve asset quality,but at the same time,off balance sheet financing also brings a certain operating condition to enterprises,the false appearance of low debt ratio,which intensifies the potential risks of enterprises,and also becomes an important source of inducing financial fraud and financial risks.For other statement users,compared with the real investment scale of enterprises,the investment scale disclosed through financial statements is often smaller,which greatly weakens the role of the balance sheet,that is,the statement users cannot evaluate,explain and predict the real financial situation of enterprises,thus affecting the users' judgment ability of enterprises Off-balance sheet financing is a double-edged sword.Therefore,how to find out the off balance sheet financing business suitable for enterprises,how to use off-balance sheet financing efficiently and properly,and how to protect the interests of other users of statements at the same time are the hot issues of current researchTherefore,first of all,this paper systematically combs the research situation of the theory of off balance sheet financing,and summarizes the current research situation;secondly,it classifies and combs all the current off balance sheet financing methods,analyzes their own off balance sheet principles and accounting treatment methods,and analyzes the theoretical level of the economic consequences of off balance sheet financing business.Furthermore,from the reality,this paper will take ZTJ Co.,a construction enterprises,as an example,analyze the motivation,business mode and economic consequences of off-balance sheet financing,in order to find out the problems in the process of using Finally,according to the economic consequences and the problems in the process of application,the paper puts forward the corresponding optimization suggestions from the two aspects of the enterprise and the government,that is,the enterprise can use the off balance sheet financing legally and in compliance,which brings a series of positive effects to the enterprise,at the same time,the investors can avoid the financial illusion brought by the off balance sheet financing,avoid making wrong judgments,and the government can guarantee the capital Stable operation of the market.