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创新供应链金融服务从增值税角度探讨再保理融资成本 被引量:1
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作者 吴铎 《国际商务财会》 2021年第17期37-40,共4页
2021年全国“两会”政府工作报告首次单独提出“创新供应链金融服务模式”,解决实体企业融资难问题。而应收账款保理融资(以下简称保理)及再保理就是在诸多供应链融资模式中出现的金融创新服务模式。再保理融资中的增值税是否应构成再... 2021年全国“两会”政府工作报告首次单独提出“创新供应链金融服务模式”,解决实体企业融资难问题。而应收账款保理融资(以下简称保理)及再保理就是在诸多供应链融资模式中出现的金融创新服务模式。再保理融资中的增值税是否应构成再保理融资成本,对保理商的融资渠道选择和保理业务定价影响较大。文章通过举例,对保理商再保理渠道进行融资过程中增值税是否应构成融资成本进行了分析并提出相关的建议。 展开更多
关键词 金融创新 供应链金融服务 再保理 增值税
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商业保理公司为新能源汽车企业融资的探索 被引量:2
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作者 潘丽丽 《财会学习》 2019年第29期176-177,共2页
根据中国银保监会2018年以来一系列政策通知的发布,金融机构的信贷工作有了新的工作指引,进一步加强对实体经济的支持,特别是对龙头民营企业的服务支持,创新多种金融服务方式。得益于商业保理和再保理等金融业态的飞速发展,对于信用优... 根据中国银保监会2018年以来一系列政策通知的发布,金融机构的信贷工作有了新的工作指引,进一步加强对实体经济的支持,特别是对龙头民营企业的服务支持,创新多种金融服务方式。得益于商业保理和再保理等金融业态的飞速发展,对于信用优良的民营企业来说,这种低成本快速获取资金的方式比较理想。本文作者从商业保理公司的财务人员角度,以解决新能源汽车企业融资问题为例,来探索融资模式上的对策,通过借鉴再保理融资的交易逻辑结构,尝试探索通过该交易结构的创新应用来落地解决保理公司的业务机会。 展开更多
关键词 新能源补贴 商业保理 再保理融资 融资模式
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Agmatine induces gastric protection against ischemic injury by reducing vascular permeability in rats 被引量:4
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作者 Abeer A Al Masri Eman El Eter 《World Journal of Gastroenterology》 SCIE CAS CSCD 2012年第18期2188-2196,共9页
AIM:To investigate the effect of administration of agmatine(AGM) on gastric protection against ischemia reperfusion(I/R) injury.METHODS:Three groups of rats(6/group);sham,gastric I/R injury,and gastric I/R + AGM(100 m... AIM:To investigate the effect of administration of agmatine(AGM) on gastric protection against ischemia reperfusion(I/R) injury.METHODS:Three groups of rats(6/group);sham,gastric I/R injury,and gastric I/R + AGM(100 mg/kg,i.p.given 15 min prior to gastric ischemia) were recruited.Gastric injury was conducted by ligating celiac artery for 30 min and reperfusion for another 30 min.Gastric tissues were histologically studied and immunostained with angiopoietin 1(Ang-1) and Ang-2.Vascular endothelial growth factor(VEGF) and monocyte chemoattractant protein-1(MCP-1) were measured in gastric tissue homogenate.To assess whether AKt/phosphatidyl inositol-3-kinase(PI3K) mediated the effect of AGM,an additional group was pretreated with Wortmannin(WM)(inhibitor of Akt/PI3K,15 μg/kg,i.p.),prior to ischemic injury and AGM treatment,and examined histologically and immunostained.Another set of experiments was run to study vascular permeability of the stomach using Evan's blue dye.RESULTS:AGM markedly reduced Evan's blue dye extravasation(3.58 ± 0.975 μg/stomach vs 1.175 ± 0.374 μg/stomach,P < 0.05),VEGF(36.87 ± 2.71 pg/100 mg protein vs 48.4 ± 6.53 pg/100 mg protein,P < 0.05) and MCP-1 tissue level(29.5 ± 7 pg/100 mg protein vs 41.17 ± 10.4 pg/100 mg protein,P < 0.01).It preserved gastric histology and reduced congestion.Ang-1 and Ang-2 immunostaining were reduced in stomach sections of AGM-treated animals.The administration of WM abolished the protective effects of AGM and extensive hemorrhage and ulcerations were seen.CONCLUSION:AGM protects the stomach against I/R injury by reducing vascular permeability and inflammation.This protection is possibly mediated by Akt/PI3K. 展开更多
关键词 Ischemia reperfusion injury Agmatine Wortmannin Vascular permeability Monocyte chemoattractant protein-1 Stomach Vascular endothelial growth factor
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Protective effect of ischemic preconditioning on liver 被引量:4
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作者 张燕忠 张柏根 潘仁龙 《Chinese Journal of Traumatology》 CAS 2001年第2期123-125,共3页
Objective:: To study the protective effect of ischemic preconditioning (IPC) on the hepatic ischemia-reperfusion injury. Methods: The model of rat liver subjected to ischemia/reperfusion (I/R) injury was made. All 24 ... Objective:: To study the protective effect of ischemic preconditioning (IPC) on the hepatic ischemia-reperfusion injury. Methods: The model of rat liver subjected to ischemia/reperfusion (I/R) injury was made. All 24 mice were divided randomly into 3 groups and anesthetized by 2% sodium pentobarbital (30-40 mg/kg). The enzyme activity of AST, ALT, LDH, SOD and the content of LPO were assayed respectively. Specimens were observed under transmission electron microscope. Results: IPC prevented the increase of ALT, AST and LDH in the blood and that of LPO in the tissues (P< 0.05 ), and maintained high level of SOD in the tissues (P< 0.05 ). Conclusions: IPC has protective effect on the liver function. 展开更多
关键词 Ischemic preconditioning LIVER Wounds and injuries ISCHEMIA-REPERFUSION
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