负债筹资

浅议企业的短期负债筹资

On raising funds in short - term debt in enterprises

企业负债筹资风险分析及控制

Analyses and Control of Risks in Fund Raising for Enterprises in Debt

在企业筹资活动中，负债筹资占有越来越重要的地位。

Liable money-raising is getting more and more important in enterprise operation .

企业负债筹资风险的分析与防范

Analysis and Defence of Risks of raising funds under the condition of liabilities

在实际工作中，要合理确定负债筹资和权益筹资的比例，把握资本结构的最佳点，提高企业筹资效益，就必须深刻了解财务杠杆机制，把握财务结构。

In practice , it necessary to understand financial lever principle , to grasp financial structure .

负债筹资不当会使医院财务风险增大，严重时甚至危及医院的生存与发展。

If hospitals can not manage their liabilities aptly , their financial risk will be increased largely .

资本结构对企业边际税率的影响与企业权益投资成本、负债筹资成本、投资收益有关。

The tax effect of corporate capital structure is relevant with the cost of equity investment , debt financing costs and investment income .

研究资本结构，实质上是研究企业是否要利用长期负债筹资方式，如何确定最佳的资本结构。

The essence of capital structure study is whether the long-term liabilities should be involved and how to make the best capital structure .

这种理论导致企业管理者只重视负债筹资风险而忽视了权益筹资风险。

This kind of theory causes the superintendents only put emphasis on debt fund raising risk and neglect rights and interests fund raising risk .

财政性教育经费投入的有限性决定了负债筹资是高校规模扩张不可缺少的途径。

The limitation to the budget of public finance education results in that the financing liabilities is an indispensable path in scale expanding of universities .

对于负债筹资财务杠杆作用的研究，国外学者起步较早，已经形成较为完整的理论成果，并用于指导实践。

Foreign scholars started debt financing for financial lever research earlier , has formed a comparatively complete theoretical results , and used to guide practice .

认为农村社保银行的负债筹资来源应该包括财政划拨、专用债券和农村土地产权货币价值。

It considers that the fund of rural social security should include the government finance , special bond and the money value of the rural land .

坚持低成本、易于取得和净增效益的原则，并对高校在财政贴息、银行贷款、教育债券发行、租赁、自然性融资等方面的负债筹资方式进行可行性分析。

Then analyzes the feasibility to methods of liability financing in universities : discount financing 、 bank loaning 、 issuing education-bond 、 leasehold 、 spontaneous financing .

内容主要说明：负债筹资是企业筹资的重要方式之一，它具有一定的筹资期限，并且规定到期时必须支付本金和利息。

Debt financing is one of the important ways of financing , it has a certain period expires , and financing provisions must pay principal and interest .

短期负债筹资影响负债结构，从而影响资本结构和产权结构，必然会对公司价值产生直接影响。

Short-term debt financing that impacts on debt structure , thus on the capital structure and ownership structure , will inevitably have a direct impact on firm value .

负债筹资的成本虽然比较低，但必须考虑能否按期还本付息的问题，筹资风险相对较大。

Although the cost of debt fund raising risk is relatively low , but you must consider the possibility of scheduled debt-servicing problems , fund raising risks relatively large .

在日常处理企业短期负债筹资业务时，要善于针对不同的经济业务，采用适当的方法，以降低成本和风险，提高企业诚信度，并取得较高的经济效益。

When we raise routinely funds in debt , we would adopt the suitable ways to reduce the costs and risks and enhance the degree of credit of the enterprise and gain a good economic benefit .

我国各地土地储备交易中心在经营土地的过程中主要依靠负债筹资，并普遍面临着资金链条断裂的隐患。

The regional land store trade center in our country raise funds mainly rely on in debt during the process of dealing in land , and is generally faced to the hidden danger coming from the fracture of the funds chain .

分析了税收对企业资本结构的影响。探讨了我国税收环境下负债筹资的税收利益和限制条件，还分析了再投资退税的税务筹划。

The article analyzes the influence taxation has on capital structure , exploring the tax benefit and related limitations of financing the business with debt ( leveraging the business ) under China 's taxation environment and analyzing the tax planning for refund of re-investment .

本文在分析负债筹资风险的种类与筹资风险来源的基础上，指出了树立风险防范意识、建立有效的风险防范机制等防范负债筹资风险的相关对策措施。

Correlative countermeasures on how to effectively prevent the risk of liability financing , setting up risk control mechanism and consciousness were set forth in this paper , based on the analysis of the risk varieties of liability financing and the financing risk sources .

在筹资战略方面，本文建议以适度负债筹资，控制好财务风险为目标，通过增加直接投资、减少短期借款等来控制负债水平，增强筹资能力并减少财务风险。

As for the financing strategy , this paper suggests to bear moderate debt for financing , take controlling financial risks as the target , control the debt level through ways like increasing direct investment and reducing short-term borrowings , and enhance financing capacity and reduce financial risks .

权益性筹资与负债性筹资的区别在于筹取资金时所支付的成本以及为占用资金所付的费用上，其风险的大小和性质是各不相同的。

The differences between raising funds with right and interest and in debt lie in the costs of raising funds and occupying funds , the varying risks and the qualities .

三是合理负债，灵活筹资。

And the third one is a reasonable balance and flexible financing .

随着银行试图改善资产负债状况，并筹资偿还政府的纾困资金，流动性可能也仍存在问题。

Liquidity also remains questionable as banks seek stronger balance sheets and raise capital to pay back government support .

文章阐明了负债筹集的意义及适度负债筹资的界定、企业偿债能力的分析以及增强偿债能力的途径。

This paper expounds the significance of raising funds in debt and the definition of moderate raising funds in debt , analyses enterprises'debt paying ability and puts forward the ways of strengthening debt Paying ability .

负债结构不合理，流动负债水平偏高，长期负债筹资方式单一；

The structure in debt is unreasonable , the level of the current liability is on the high side , the long-term debt is single in fund-raising ;

政府办非营利性医院资金和负债结构合理性差、资金来源单一、整体运营效果较差，但负债安全，筹资潜力大，长短期偿债能力较强，有较好的发展前景。

The source of funds is single , and the operation is inefficient . But the state-owned non-profit hospitals have security liabilities , fund-raising potential , strong solvency and good prospects for development . 3 .