Studies on the Off-Balance-Sheet Financing

This article takes the off-balance-sheet financing within the financial statements as primary intention, and introduces the connotation and extension of off-balance-sheet financing. In addition, it analyzes its "double-edged sword" role and the Enron event which has given us a lesson. Then, this article takes concrete measures to strength proper supervision and rational use of the off-balance-sheet financing, and focus on internalizing off-balance-sheet financing. Finally, this article analyzes internalizing off-balance-sheet financing\´s present situation in domestic and puts forward the corresponding proposal.