Structural analysis of asset and liability in commercial banks;
商业银行资产与负债结构分析
Study on Liability Valuation Approaches;
企业负债价值评估方法研究
Analysis on Preference of High Liability in State-owned Enterprises;
国有企业高负债经营偏好分析
Research on Excessive Debt Financing by Universities in China: A Literature Review;
中国高校过度负债现象研究的发展和评价
Risk and avoidance of enterprises debt management;
企业负债经营的风险与防范
To maximize its market value,an enterprise needs to take the revenue and cost derived from various kinds of financing into consideration and make out the optimum financing structure and the best ratio debt level.
融资是企业得以设立、生存和发展的前提,企业为了达到其市场价值最大化,要根据各种融资方式的收益与成本来选择合适的融资方式来确定最佳的融资结构和最佳的负债比例。
Impact of Compulsive-System-Evolution Based Independent Director on Corporate Liabilities;
基于强制性制度变迁的独立董事对公司负债影响的研究
A Probe into the Effectiveness of Liabilities Bankruptcy Threat of State-controlled Listed Companies;
国有控股上市公司负债破产威胁功效初探
The Risk Study on Liabilities Development of Domestic Ordinary Colleges;
我国普通高校负债发展的风险研究
Concrete forms of management in debt of enterprises;
企业负债经营的具体形式
The shortage of government investment led to railway in debt,and the three parties of railway,the bank and the government all suferred loss.
国家投资不足，致使铁路负债，铁路、银行、国家三方利益均受损。
But there is cost for business in debt.
权衡理论认为,利息可以由税前抵扣,从而产生抵税收益,财务杠杆可以增加企业的价值,但是企业负债是有成本的,在企业负债规模较小时,企业市场价值与企业杠杆成递减函数关系,一旦财务杠杆持续扩展下去,企业的价值将要减少,企业存在一个最优的负债水平。
On the one hand,debts cause constraints over-investment.
基于我国制度背景,利用上市公司的财务数据,实证检验了负债及负债结构对企业投资行为的影响。
With the examples of Hubei universities and colleges, this paper systematically studies the reasons and contributes of their being involved in debts.
本文通过对湖北省地方高校负债成因的分析,认为要化解高校负债问题,需要政府、学校、社会共同努力,并提出政府还可以通过加大投入以提高高校的"造血"能力、通过改制以增强高校的活力等手段来解决负债问题。
Therefore,it is of vital significance to reform the system in order to accurately demonstrate properties,debts and net assets of colleges and universities.
在此背景下,现有高校会计制度的缺陷越来越明显,突出表现为高校财务报表上的资产、负债、净资产等的不全面和高校财务报表体系的不完整。