摘要
融资是企业理财的首要环节 ,并对企业的财务运作产生重要影响。由于主客观条件的限制 ,企业在筹资过程中存在着一定的误区 ,主要表现为重股权融资 ,轻债务融资 ,重筹资、轻保值增值。为改变这一状况 ,宏观上应进一步完善资本市场 ,尤其应注重培育债券市场。企业也应充分转变观念 ,不断完善自身的筹资行为。
Raising money is the first link in enterprise Conducting financial transactions.It will exert an important influence in financial operating.Owing to restriction on subjective and objective conditions,There are some errors in enterprise raising money,Such as laying more stress on stock market than on bond market,and laying more stress on raising money than keeping and rising in value.Therefore We should make further improvement on capital market,especially on bond market.The enterprise also should change concept to great extent and improve their conduction of raising money.
作者简介
王佩(1966-),女,江苏南京人，讲师。
