| 积极运用税收政策优化中国企业资本结构 |
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| 引用本文： | 沈峰.积极运用税收政策优化中国企业资本结构[J].财经论丛,2006(3):25-29. |
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| 作者姓名： | 沈峰 |
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| 作者单位： | 厦门大学财政系,福建,厦门,361005 |
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| 摘 要： | 本文分析中国企业资本结构的基本特征及其所产生的问题,结合MM定理讨论税收对企业资本结构的深刻影响,提出应积极运用税收政策,降低中国企业银行贷款融资比重,努力发展企业债券市场,以优化企业资本结构,改善企业治理机制的相关建议。
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| 关 键 词： | 资本结构 税收 债券 |
| 文章编号： | 1004-4892(2006)03-0025-05 |
| 收稿时间： | 11 14 2005 12:00AM |
| 修稿时间： | 2005年11月14日 |
With Tax Policy to Perfect Corporations' Capital Structure in China |
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| SHEN Feng.With Tax Policy to Perfect Corporations'''' Capital Structure in China[J].Collected Essays On Finance and Economics,2006(3):25-29. |
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| Authors: | SHEN Feng |
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| Institution: | Deptment of Public Finance, Xiamen University, Xiamen 361005, China |
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| Abstract: | The paper analyzes the main characters and problems of China's corporations' capital structure,discusses the tax effect on the corporations' capital structure by MM theory,and finally proposes to use tax policy to reduce financing from banks and develop bond markets in order to perfect corporations' capital structure and improve the corporate governance. |
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| Keywords: | capital structure tax bond |
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