摘要
融资是企业筹集资金目前经常会运用的方式,企业融资就是指因为企业需要调整资本结构、生产经营管理、对外投资决策一系列活动希望通过金融机构和金融市场,运用适当的方式及手段获取所需资金的一种理财活动.企业获得资金转移信息的主要渠道是来自于会计领域,那么新企业会计准则制度的实施,必然有一些新的规定将对企业融资决策产生影响,此篇论文就将从这个角度探讨.
Enterprises to raise capital financing is often used way to present,Corporate finance means of production and operation,foreign investment,and adjust the capital structure requirements,through financial institutions and financial markets,Use appropriate means to obtain the required funds for a money management activities.Enterprises to obtain information on the main channel for the transfer of funds from the accounting field,Then the new system,the implementation of the Accounting Standards,there must be some new regulations will affect corporate financing decisions.This paper to discuss from this perspective.8refs.
出处
《湖南环境生物职业技术学院学报》
CAS
2011年第2期42-44,共3页
JOurnal of Hunan Environment Biological Polytechnic
关键词
新企业会计准则
企业融资
公允价值
资本结构.
New Enterprise Accounting Standards
Corporate Finance
Fair value
Capital Structure.
