| 浅析上市公司会计政策的虚假变更 |
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| 引用本文： | 王泽霞. 浅析上市公司会计政策的虚假变更[J]. 华东经济管理, 2001, 15(2): 124-126 |
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| 作者姓名： | 王泽霞 |
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| 作者单位： | 杭州电子工业学院, |
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| 摘 要： | 当前我国国有企业筹资方式主要是向银行贷款，形成了国有企业巨额的债务和银行大量的不良资产。本文在实际调查的基础上，针对国有企业筹资中的影响因素，分析国有企业筹资中的问题，探讨优化国有企业的财务状况及优化资本结构的途径。
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| 关 键 词： | 财务能力 财务结构 会计控制 信用等级 |
| 文章编号： | 1007-5097(2001)02-0124-03 |
| 收稿时间： | 2001-02-20 |
| 修稿时间： | 2001-02-20 |
Analysis of the problems in state-owned enterprises' financing activity |
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| WANG Ze-xi,FEI Hai-tao,HUANG Wei-hong. Analysis of the problems in state-owned enterprises' financing activity[J]. East China Economic Management, 2001, 15(2): 124-126 |
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| Authors: | WANG Ze-xi FEI Hai-tao HUANG Wei-hong |
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| Affiliation: | Hangzhou Institute of Electronic Engineering College, Hangzhou 310037, China |
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| Abstract: | At present the main model of state-owned enterprises' financing is loading from the bank. This makes the state-owned enter- prises bear the heavy debt burden and the banks' bad assets. On the basis of many investigations, we discuss the problem in the stateowned enterprises' focusing on the influence factors of their financing, and give our own view on bettering the state-owned enterprises financing, capital configuration, etc. |
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| Keywords: | finance ability finance structure accounting control credit grade |
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