企业负债筹资风险分析及控制  

Analyses and Control of Risks in Fund Raising for Enterprises in Debt

作　　者：曹邦英[1] 刘军[1] 金希萍[1] 

机构地区：[1]成都信息工程学院会计系,四川成都610225

出　　处：《四川大学学报（哲学社会科学版）》2006年第6期135-137,共3页Journal of Sichuan University：Philosophy and Social Science Edition

基　　金：成都信息工程学院发展基金项目(CSRF2004-07)

摘　　要：在阐明负债筹资风险含义的基础上对企业负债筹资风险产生因素进行分析,并结合韩国大宇集团与中国郑百文案例进行辅助论证。指出负债筹资有利有弊,一定要对其进行合理的运用与控制。Through analyses of the productive factors based on the explanation of the meaning of risks in fund raising for enterprises in debt, the article uses the cases of Daewoo Group and Zhengzhou Baiwen to illustrate the discussion. It points out that there are both advantages and disadvantages for enterprises to raise fund and rational management and control of such fund is a must.

关 键 词：负债筹资 风险 管理控制 

分 类 号：F810.4[经济管理—财政学]