企业通过强化财务体制提高融资能力探析  

Study of How Enterprises to Improve Fund-Raising Capabilities by Strengthening their Financial Conditions

作　　者：阪井靖史[1] 

机构地区：[1]广西生产力促进中心

出　　处：《企业科技与发展》2011年第11期1-3,共3页Sci-Tech & Development of Enterprise

摘　　要：文章从一名在日本多年从事银行融资管理和企业诊断专家的视野出发,以财务会计理论为起点,通过剖析金融机构投资对企业财务报表的分析和看法,发现两者的共同利益点,进而提出了企业想成功获得金融机构的融资,就要改善自身的财务体制,为众多融资困难的中小企业指明了一条有效的融资之路。In the perspective of an expert, who is involved in bank fund-raising management and enterprise diagnosis for along time in Japan, starting by the theory about financial accounting, the paper analyzes how financial institutions to evaluate corporate financial statements, finding the common profits sharing between enterprises and financial institutions. Furthermore, the paper holds that enterprises should improve their financial conditions, if they want to attain the funds from financial institutions, which points out an effective fund-raising way for those small and medium-sized enterprises that have problems in this regard.

关 键 词：中小企业 融资 财务报表 改善赢利 

分 类 号：F270[经济管理—企业管理]