Position: Home > Articles > Optimization Of Liability Composition
Forestry Science and Technology Information
2007,39
(2)
101-102
负债结构的优化之道
作 者：
王贵山
关键词：
负债结构;优化之道;企业价值;融资方式
摘 要：
在西方财务中,资金结构一般是指长期资金中权益资金与负债资金的比例关系。在中国,资金结构主要是指在企业全部资金来源中权益资金与负债资金的比例关系。但仅仅关注权益资金和负债资金的比例关系是不够的,因为即使权益资金和负债资金的结构合理,如果负债资金内部结构不合理,同样也会引发财务危机。因此必须调整重视负债结构的优化之道。
译 名：
Optimization Of Liability Composition
作 者：
Wang Guishan (Capital Construction Department Of Heilongjiang Science And Technology Academy)
关键词：
liability composition;;optimization;;enterprise value;;financing mode
摘 要：
Financing composition is the propartinal relations of equity funds and liability funds of long-tenn funds in western finance affairs.But in our country,it is the proportinal relations of equity funds and liability funds of the total enterprise funds.It is not enough to pay attention to this relations hecause the unreasonable liability funds compositon will result in finance crisis even if the equity and liability funds composition is reasonable.It is important to attach great im- portance to the optimization of liability composition.
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