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关于企业负债标准的思考王贵文,张长泽“资产负债率”是《两则》确定的企业经济效益评价指标之一,财政部以财工字(1995)7号文印发的《财政部企业经济效益评价指标体系(试行)》中,仍保留了这一指标。在企业自有资金不足的情况下,多方筹资实行负债经营已是十分...
Reflections on Corporate Debt Standards Wang Guiwen, Zhang Changze “Assets and Liabilities Ratio” is one of the indicators for the evaluation of corporate economic benefits determined by the “Two Regulations”. The Ministry of Finance issued the “Financial Engineers (1995) No. 7 document issued “Evaluation of Economic Benefits of the Ministry of Finance Enterprises”. In the indicator system (trial), this indicator is still retained. In the case of the lack of corporate self-owned funds, it is very much that multi-party financing adopts debt management...