摘要
本文以我国上市公司非理性融资为研究对象,揭示了我国上市公司非理性融资表现为股权融资偏好和过度融资并存的现象及其所产生的危害性,从三种财务冲突入手,分析了上市公司非理性融资的财务治理制度方面的机理,提出以完善上市公司财务治理制约上市公司非理性融资的途径和措施。
This paper studies the irrational financing of listed companies in china, revealing that irrational financing is characterized by equity financing preference and excessive financing and discussing the effects of irrational financing. Based on three conflicts of financial interest, the paper analyses the cause for irrational financing in terms of financial governance and puts forward measures to deal with irrational financing.
关键词
上市公司
非理性融资
财务治理
Listed company
Irrational financing
Financial governance
