【摘要】 企业的债务融资具有财务杠杆效应和治理效应,对于形成高效的公司治理机制具有重要作用。然而,目前我国上市公司的债务融资却呈现负面效应,没有充分发挥其在公司治理中的重要作用。建立有效的偿债保障机制,大力发展债券市场等措施有利于强化我国上市公司的债务融资效应,优化融资结构,进而提高公司的治理效率。更多还原

【Abstract】 Debt circulation funds in enterprise has lever effect and management effect and important in forming effective management system.However,it also has some negative effect.We should take measures to strengthen debt circulation funds,such as establishing effective debt-paying guarantee system and develop bond market etc.更多还原