摘要
对于任何一个处于生存与发展状态的企业来讲，筹资是其进行一系列经营活动的先决条件。企业筹资方式是指企业用何种形式取得资金，企业在选择筹资方式时，必须考虑以下几个方面企业是国家宏观调控下，按照市场需求自主生产经营组织，提高经济效率，劳动生产率的提高为目的的经济组织的价值。由于其本质上是以盈利为目的的，所以企业一旦成立，我们必须选择如何筹集资金，如何利益最大化的最小输入。如果一个企业融资失败，并不感到惊讶，不能偿还债务的，并可能导致企业的破产。因此，融资方式的选择是企业生存和发展的关键。文章主要从会计角度对企业各项融资租赁活动进行了分析，并就当前企业的各种筹资方式及其特点进行了相应的比较与最终确定。
关键词
企业筹资；方式；投资；风险
Abstract
For any one in the survival and development of state enterprises, financing is the prerequisite for a series of business activities. The financing mode is refers to the enterprise which is obtained in the form of funds, the financing mode when the choice, must consider the following aspects: one is to ensure that the investment profit is higher than the cost of financing, to ensure that the economic benefits of the enterprise; the two is the risk of comparison of various financing way possible, choose the relatively small risk; three is the combination of capital the market situation and enterprise’s management present situation, feasibility analysis of various financing; four is to reduce the cost of capital, the integrated use of a variety of financing to optimize upgrade, reasonable financing structure, the financing structure in low risk, market orientation, high stability of the continuous advance. Corporate financing involves many issues, such as the amount of finance, etc., wherein, the choice of financing should be extremely important. This article mainly from the perspective of accounting on the financing of enterprises leasing activities were analyzed, and were compared with the final of the various current enterprise financing mode and its characteristics.
Keywords
Enterprise financing; mode; risk investment
目录
摘要………………………………………………………………………………………………………… I
Abstract………………………………………………………………………………………………….. II
前言………………………………………………………………………………………………………… 1
一、各种筹资方式的比较………………………………………………………………………… 2
（一）股权筹资……………………………………………………………………………….. 2
（二）借款筹资……………………………………………………………………………….. 2
（三）债券筹资……………………………………………………………………………….. 2
（四）国家投资……………………………………………………………………………….. 2
二、筹资方式的选择……………………………………………………………………………….. 3
（一）企业资金成本不同选择的筹资方式也不同……………………………… 3
（二）中小企业融资方式的选择………………………………………………………. 3
（三）上市公司筹资方式的选择………………………………………………………. 3
三、影响企业筹资方式的主要因素及遵行原则………………………………………… 6
（一）要合理的确定筹资数额………………………………………………………….. 6
（二）创造良好的筹资环境获取合适的筹资机会……………………………… 6
（三）避免或降低筹资风险……………………………………………………………… 6
（四）最低的资本成本最优的资本结构最有利的筹资收益……………….. 6
四、资本结构的评价及最适筹资框架的确定……………………………………………. 7
五、建立科学指标评价体系慎重选择投资方式………………………………………… 7
（一）比较企业筹资成本和项目投资回报………………………………………… 7
（二）分析企业筹资风险的大小………………………………………………………. 8
（三）考虑资本市场状况和公司的经营现状…………………………………….. 8
（四）优化筹资结构………………………………………………………………………… 8
结论………………………………………………………………………………………………………… 9
参考文献……………………………………………………………………………………………….. 10
致谢………………………………………………………………………………………………………. 11
