[] () (often used in a disapproving way) the practice of changing the way in which a company borrows money, owns assets, pays debts, etc., especially in order to make its profits seem greater（常带贬义）金融工程（尤指企业为了修饰利润而改变借贷、持有资产、支付债务等方式）◆The firm used complex financial engineering to remove debt from its balance sheet.这家公司运用复杂的金融工程从其资产负债表上抹除了债务。◆techniques of financial engineering, such as reporting profits from future business诸如汇报未来业务利润等的金融工程技巧