企业筹资的预测与决策浅析

Analysis of Anticipation and Decision Making on Raising Funds of Enterprises

在我国企业改革的过程中，发现资金紧张已成为制约企业持续发展的一个普遍问题。本文从会计等式推导出了p－m＝A*（m－n）的关系，它在企业筹资预测和决策方面打开了一条新的思路。

In the course of the enterprise reform in China, it has become a general issue that the shortage of funds restricts the steady development of enterprises. The pa per calculates the relationship 'p-m = A * (m-n)' from the accounting equality. It opens a new view on anticipation and decision making about raising funds of enterprises.