摘要
企业资本经营和筹资决策是现代企业关注的课题。筹资风险和成本、筹资渠道和方式、筹资规模等要素组成了一个筹资运营系统,这些要素相互关联、相互影响、相互制约,其具体的关系体现在企业的资本结构上。
Capital operation and financing decision are major concerns in modern enterprises. The essay analyses the financing operation system and its composing elements, believing the interrelation among the elements is embodied in the capital structure of the enterprise.
出处
《山西财经大学学报(高等教育版)》
2004年第2期80-82,共3页
Journal of Shanxi University of Finance and Economics