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1、AbstractAbstractBankruptcycasescausedbyfinancingriskfrequentlyappearinallovertheworldannually,manywell-knowncompaniesaredeepincrisisatthesametime,causingahugenegativeimpacttothedevelopmentofnationaleconomy.NanjingTankerCorporationwhichweredelistedonJune5,2014
2、,forexample,confirmedfinancingleaseasoperatingleaseandrecordeditinoff-balancesheet(“OBS”),asaresult,itformedahugeOBSliabilities.Suchamountofdebtthatcannotberelaid,aswellasthefinancingriskthatthecompanycannotcontrol,madecompanyhassufferedyearsoflossesfor,event
3、uallycausedtheresultofdelisting.Underthecurrentnorms,theconfirmationanddisclosureofoperatingleasehasthecharacteristicsofOBSfinancing,itcaneffectivelybroadenthefinancingchannelsandbefavoredbymoreandmorelistedcompaniesinourcountry.However,asatypicalOBSfinancing
4、project,operatingleasecanbehugelong-termandconcealed,therefore,itisquiteparticularlyimportanttocontroltherisksoffinancingandregulateoperatinglease.Asapartoftheenterprisemanagementactivity,howtoregulateoperatingleasesfrominteriornecessarilyinvolvesthestudyofin
5、ternalgovernancemechanism.Undertheconditionofseparationoftworightsandinformationasymmetry,conflictsofinterestbetweenmanagementandshareholders,managementandcreditorareinevitable.Companywitheffectiveinternalcontrolcancreatagood,distributepowerandresponsibilityp
6、roperlyduringtheeconomicbusinessdecision-makingandimplementationprocess,itcanmaketheenterprisemorenormalizedandprogrammedwhenfacingoftheoperatingleasedecisions,utmostgroundavoidviolationsduringtheprocessof,thushavecertainspecificationeffectonoperatingleases.F
7、oralltheabovereasons,thispaperembarksfromtheperspectiveoffinancingrisk,onthebasisofthecollectionliterature,summarizesrelatedtheories,thendiscussesnormativeeffectoftheinternalcontrolonoperatingleases.Firstly,weIIAbstractreviewrelatedliterature,andmakesomecomme
8、ntsaboutexistingrelatedresearch.Onthisbasis,weanalyzetherelationamongoperatingleases,financingriskandtheinternalcontrolintheory,expoundstherelationbetweenoperatingleasesandfinancingrisk,a
