摘要
高效的企业投融资有助于企业资源的的合理配置和充分利用,规避投资风险,增加公司资本收益。据此,企业投融资研究的重点放在了各种投融资方式之间的选择等问题上。但是,以往的研究往往忽略了税收这个极其重要的因素对于企业投融资的影响。通过对影响企业投融资的税收因素的相互关系的实证分析,可以证实税收和企业投融资之间的互动关系和影响作用,并借以提出促进企业投融资的政策建议。
Etoient corporate investment and financing will contribute to rational distribution and abundant exploitation of corporate resources. And that also helps eliminate investment risks and increase capital revenue. Therefore the previous researches on corporate in- vestment and financing often focus on the selection of various investmem and financing paths. However, those researches neglect the impact of taxation which plays an important role in the process of investanent and financing. By conducting empirical research on that issue, we will safely confirm the interaction and correlation of taxation and corporate investment and financing. On the basis of it, we can make valu- able suggestions on policies of decreasing tax cost and stimulating corporate investment and financing.
出处
《工业技术经济》
CSSCI
北大核心
2013年第7期45-51,共7页
Journal of Industrial Technological Economics
基金
2012年度河北省社会科学基金项目成果(项目批准号:HB12YJ037)
关键词
税收
企业投融资
实证研究
taxation
corporate investment and financing
empirical research
