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上市公司债务融资短期化成因与治理方略
引用本文:谭小平.上市公司债务融资短期化成因与治理方略[J].现代财经,2008,28(5):31-34.
作者姓名:谭小平
作者单位:暨南大学管理学院,广东广州510632
基金项目:教育部人文社会科学研究项目,暨南大学引进人才项目 
摘    要:短期债务具有流动性好、财务灵活性强、名义利率低等一系列优势,但过量短期债务的使用会给企业带来较大的财务风险。鉴于我国上市公司债务融资存在的严重短期化现象,应针对这种短期化债务融资的弊端与成因,提出改变不良状况的学术见解和解决问题的方略。

关 键 词:债务融资  短期债务  成因  方略

The Reasons and Governance Strategy of Short-term Debt Financing of Listed Companies
Tan Xiaoping.The Reasons and Governance Strategy of Short-term Debt Financing of Listed Companies[J].Modern Finance and Economics(Journal of Tianjin University of Finance and Economics),2008,28(5):31-34.
Authors:Tan Xiaoping
Abstract:The benefit of using debt-term debts is better liquidity,financial flexibility,lower named interest rate and so on,however the use of excessive short-term debt will cause financial risk.In view of the severe short-term phenomenon of China's listed companies debt financing,we should address such problems by adverse changes in the status of academic views and ideas to solve the problem.
Keywords:Debt Financing  Short-term Debt  Reasons  Strategy  
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