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- W839110736 abstract "＂生产经营性高利贷＂是生产经营者为获取超过本金的利润,在客观上为社会创造物质财富和有利于社会经济增长,但其投资收益率远小于债务资金成本率的民间借贷行为。负债筹资不仅能弥补企业资金的短缺、带来杠杆利益,还能产生利息税盾,但前提条件是投资收益率大于等于债务资金成本率,因此企业要控制举债规模,提高资金利用率,优化债务结构,比较投资收益率与债务资本利率,切忌非理性的＂饮鸩止渴＂行为。" @default.
- W839110736 created "2016-06-24" @default.
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- W839110736 date "2010-07-30" @default.
- W839110736 modified "2023-09-23" @default.
- W839110736 title "探析“高利贷”的财务杠杆——以生产经营性高利贷为例" @default.
- W839110736 hasPublicationYear "2010" @default.
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