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融资约束下企业财务风险分析

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摘要 融资约束条件下,民营企业融资困难,与国有企业相比融资成本高昂,企业面临超常的财务风险,易于陷入破产的境地:由于高额的利息支出不能计入成本。不得不采取偷税漏税来抵补损失的税收挡板,进一步加大经营风险。民营企业发展受到严重桎梏。
作者 陈英
出处 《商情》 2012年第15期1-1,共1页
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