| 关于乡镇企业负债经营与资金结构优化的财务思考 |
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| 引用本文： | 袁界平. 关于乡镇企业负债经营与资金结构优化的财务思考[J]. 南京农业大学学报, 1994, 17(4): 123-127 |
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| 作者姓名： | 袁界平 |
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| 作者单位： | 南京农业大学乡镇企业学院 |
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| 摘 要： | 分析和探讨了乡镇企业高负债经营的原因及对企业资金结构的影响，作者认为乡镇企业在“起飞”和“腾飞”阶段，实行高负债经营是必然的，但也导致了企业资金结构的不合理；并提出了优化企业资金结构的评价标准和具体措施。
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| 关 键 词： | 乡镇企业；负债；资金结构；优化 |
IDEAS FOR TOWNSHIP ENTERPRISE OPERATION UNDER DEBT AND OPTIMIZATION OF ITS CAPITAL STRUCTURE |
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| Yuan Jieping. IDEAS FOR TOWNSHIP ENTERPRISE OPERATION UNDER DEBT AND OPTIMIZATION OF ITS CAPITAL STRUCTURE[J]. Journal of Nanjing Agricultural University, 1994, 17(4): 123-127 |
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| Authors: | Yuan Jieping |
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| Abstract: | In township enterprises, asset-liability ratio is usually rather high. This poper analyses the cause of thehigh abet-liability ratio and its effects on the capital structure. The results show that the capital structure in manytownship enterprises is unreasonable. The evaluation standards and concrete measures for the optimization of capitalstructure in township enterpries are also put forward in this peper. |
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| Keywords: | township enterprise debt capital Structure optimization |
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