我国企业债务融资的影响因素分析_会计审计

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我国企业债务融资的影响因素分析(含选题审批表,任务书,开题报告,毕业论文16000字)
摘  要：研究企业债务融资的影响因素可以比较全面地、合理地解释我国目前企业债务融资现状中存在的种种不合理的问题，并且可以让企业在立足于自身情况的基础上优化企业的债务融资行为，从而为企业的良性发展奠定稳固基础。首先，本文分析得出我国上市公司债务融资的现状为资产负债率偏低，融资渠道以银行为主，债务期限失衡，债券融资渠道不通畅。接着通过分析得出了我国上市公司债务融资的影响因素主要分为企业内部因素，国家的宏观政策、行业因素、银行及其他因素等外部影响因素的结论。最后在上述两者分析的基础上结合我国企业总体债务融资情况提出了优化企业债务融资行为的对策。
关键词：债务融资；现状；影响因素；对策

Analysis of Factors that Influence Enterprises Debt Financing
Abstract: Research in the factors that influence enterprises’ debt financing not only help to explain problems exist in our current debt financing situation. , but also enable enterprises better their debt financing performance in accordance with their own conditions , so as to lay a stable foundation for the virtuous development of enterprises . First ,this article analyzed that the present character of listed company’s debt financing in our country is that the present situation of listed companies’ debt financing in our country is that the asset-liability ratio is comparatively low ,the main financing channel is bank , the debt length is imbalanced and bond market developed defectively. Through analyses this article also draw a conclusion that the main factors that influence debt financing in our country are internal factors in a company , macro-polices adopted by the state ,factors of industry etc. Last ,on the combination of the analysis and the general debt financing performance in our country ,this article put forward strategies that help to improving enterprises debt financing performance.

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Key words: Debt Financing ; Actuality ; Influence Factors ; Countermeasures