摘要
融资经营是现代企业广泛采用的经营方式,也是现代财务管理的一项基本策略;融资的主要形式有负债融资和主权融资。本文就负债融资从宏观经济、经济体制、货币政策、税收政策及企业自身等引起财务风险的因素进行分析,从融资结构、企业资产结构、应用国家税收政策、企业偿债能力监控、企业财务政策、企业效益管理等方面的财务风险防范措施进行探讨。
The paper analyzes the factors of financial risk caused by financing with debt from the aspects of micro-economy, economic system, money policy, tax policy and enterprises themselves. It discusses the countermeasures against financial risk from the aspects of fifiancial structure, asset structure of enterprises, the application of the state tax policy, the monitoring of enterprise debt-paying ability, enterprise financial policy and enterprise benefit management.
出处
《江西科技师范学院学报》
2008年第1期47-50,共4页
Journal of Nanchang Vocational & Technical Techers' College
关键词
负债融资
财务风险
风险因素
防范原则
对策
financing with debt
financial risk
risk factors
protecting principles
countermeasures
