摘要
负债筹资是企业的一项重要资金来源,筹集的资金需要支付固定利息,就存在财务杠杆的作用,筹集资金所付出的代价会影响企业的资本成本,企业进行负债筹资后,是否能达到低成本,高效益的回报,这是每个企业关心的重要问题,也是我们确定资本结构的重要参数。
Indebted proceeds raising is paramount source of capital of enterprise, yet the raised fund requires to pay fixed interest, there would exist financial lever and the toll led by raised fund would impact costs of enterprise＇s capital . Whether the enterprise would attain retaliation of low costs and high efficiency becoming the critical problems that every enterprise concerns and the crucial oarameter to confirm caoital structure.
关键词
负债筹资
财务杠杆
资本成本
资本结构
Indebted Proceeds Raising
Financial Level
Cost of Capital
Capital Structure
