节点文献

融资租赁决策因素及方法的探讨

Probe into factors and Methods of Financial Decision in terms of Lease

  • 推荐 CAJ下载
  • PDF下载
  • 不支持迅雷等下载工具,请取消加速工具后下载。

【作者】 付同青周逸

【Author】 FU Tong-qing1, ZHOU Yi2 (1.Department of Accounting, Nanjing Audit Institute, Nanjing 210019, China; 2.Financial Department, Jiangsu Hongye Groups, Nanjing 210016 , China)

【机构】 南京审计学院会计学系!江苏南京210029江苏弘业集团财务部!江苏南京210016

【摘要】 本文通过对影响融资租赁决策的风险因素、通货膨胀因素、税收因素的分析,从承租人出发提出融资决策的方法。并强调决策中应全面考虑有关因素的影响,使决策结果立于不败之地。

【Abstract】 This article introduces methods of financial decision in terms of lease by analyzing factors of risks, inflation and taxes which influence financial leasing decision. It also emphasizes considering comprehensively the influence of relative factors in financial decision in order to make the decision outcome to be effective.

  • 【文献出处】 审计与经济研究 ,Economy & Audit Study , 编辑部邮箱 ,2001年02期
  • 【分类号】F832.49
  • 【被引频次】22
  • 【下载频次】299
节点文献中: