摘要
融资方式选择与资本结构安排是中小企业财务问题的核心之一,它一方面影响着中小企业融资环境及制度调整,另一方面也影响着中小企业融资决策和风险价值管理水平。研究中小企业资本结构的特点,并进一步研究影响中小企业融资需求与资本结构选择的基本因素及其作用规律,探讨提升中小企业融资实力、促进中小企业资本结构优化的措施,对于提升中小企业财务管理水平、实现科学财务决策具有重要意义。
Financing choice and capital structure are the core of SMEs' financial issues. On one hand, it is tightly connected with the financing environment and system amendment of SMEs' on the other hand, it influences financing decision and risk as well as value management. For the improvement of financial management and the realization of scientific financial decision, it is quite significant to look into the capital structure of SMEs, to put forward the measures to raise their financing capabilities and optimize their capital structure.
出处
《四川师范大学学报(社会科学版)》
CSSCI
北大核心
2013年第4期74-79,共6页
Journal of Sichuan Normal University(Social Sciences Edition)
关键词
中小企业
融资偏好
资本结构
融资决策
SMEs
financial preference
capital structure
financing decision