There are lots of mature fruit about balance sheet of commercial bank credit risk management, recently the business of off-balance sheet has played a more and more important role.

对商业银行表内业务信用风险的管理，目前国际上有许多成熟的成果。

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It stimulates management to use financial engineering, such as off balance sheet financing or layering earnings through acquisitions and other games.

FORBES: The Place of Shareholder Value