在会计上,或有负债被定义为过去的交易或事项引起的将来有可能承担的义务并引发的经济付出。或有负债事项大量存在于市场经济环境下的现实经济生活中。过去人们普遍关注企业或有负债,对政府行为引发的或有负债未予重视甚至是忽视了。实际上,政府或有负债问题已很突出,已给一些 In accounting, a contingent liability is defined as an obligation that is likely to be incurred in the past due to a past transaction or event and an economic contribution. There are a large number of contingent liabilities in the real economy in a market economy environment. In the past, people generally paid attention to contingent liabilities of enterprises, and contingent liabilities caused by government actions were not valued or even ignored. In fact, the issue of government contingent liabilities has been outstanding and has been given some