| 上市公司债务融资短期化成因与治理方略 |
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| 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. |
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| 作者姓名： | 谭小平 |
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| 作者单位： | 暨南大学管理学院,广东广州510632 |
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| 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 |
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| 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。
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| 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 |
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| 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. |
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| Authors: | Tan Xiaoping |
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| 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. |
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| Keywords: | Debt Financing Short-term Debt Reasons Strategy |
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