表外融资对酒店资产负债表的影响探析——以KSY酒店为例  

The Impact of Off Balance Sheet Financing on Hotel Balance Sheet——Take the KSY Hotel for Example

作　　者：黄艺农[1] 江云云 HUANG Yi-nong;JIANG Yun-yun(School of Tourism,Hunan Normal University,Changsha Hunan 410081)

机构地区：[1]湖南师范大学旅游学院,湖南长沙410081

出　　处：《湖南财政经济学院学报》2018年第5期32-38,共7页Journal of Hunan University of Finance and Economics

基　　金：长沙市旅游饭店业协会委托项目"长沙市饭店品质白皮书"(项目编号:HT2017013)

摘　　要：表外融资是指企业在资产负债表中未予反映的融资行为。近年来在以商业银行表外业务为主的金融工具创新浪潮的推动下,一些新的融资方式发展迅速,越来越多企业开始运用表外融资等新的融资方式来筹集资金。通过分析表外融资在酒店业的具体体现和在融资过程中所涉及的相关问题,以KSY酒店的表外融资为例,探析该酒店表外融资行为对其资产负债表产生的影响及带来的问题,并为规范酒店表外融资行为提出相关的对策及建议。Off balance sheet financing refers to the financing behavior that enterprises have not responded to in the balance sheet. In recent years, under the impetus of the wave of financial tools innovation based on the commereial bank, some new fi- nancing methods have developed rapidly. More and more enterprises have begun to use new financing methods, such as out of balance sheet financing, to raise funds. This paper mainly analyzes the specific expression of outside financing in the hotel industry- and the related problems involved in the financing process. Taking the KSY hotel for example, this paper analyzes the effect of the outside financing behavior of the hotel on its balance sheet and the problems brought by it, and puts forward some relevant countermeasures and suggestions for standardizing the outside financing behavior of the hotel.

关 键 词：表外融资 KSY酒店 资产负债表 

分 类 号：F275[经济管理—企业管理]