【摘要】 融资是企业生存与发展的首要环节,对它的研究构成了现代财务理论研究的重要组成部分。国外有关融资理论的研究由来已久,而我国企业现行的融资结构和融资方式却与现代理财学上的融资理论存在一定反差,因此需要确立新的融资观念。本文通过追溯国内外经济学、财务学与会计学等不同领域里的专家对负债融资问题的研究线索,在分析我国不同类型企业负债融资特点的基础上,分类剖析了所存在的问题,并从企业自身及外部市场环境优化的角度,围绕着树立适度负债融资观念、构建企业外部的信用体系与改进结算机制等方面表达了作者的观点。更多还原

【Abstract】 Financing activity is the first necessary procedure to enterprise existence and development. Study on financing is one of the most important parts of the theory on financial management. The practice of financial structure of enterprises in China is very different from the classic financing theory in developed countries. From this point, the paper gives the potential reasons of the difference and studies way to address them, which include the understanding and use of debt financing from the enterprise itself and the improvement of market environments of debt financing outside enterprises such as increasing financing channel, developing the credit system and improving the settlement mechanism between enterprises.更多还原