一、资本弱化相关问题。资本弱化又称资本隐藏、股份隐藏或收益抽取,指企业投资者为达到避税或其它目的,在企业融资方式选择上,降低股本比重,提高负债比重,以贷款方式替代募股方式进行融资。公司可采用两种方式来融资:一是权益资本; First, the relevant issues of capital weakening. Capital weakening, also known as hidden capital, hidden shares or earnings drawn, refers to corporate investors to achieve tax avoidance or other purposes, in the choice of corporate financing, reduce the proportion of equity, increase the proportion of debt, to borrow loans instead of raising funds for financing. Companies can use two ways to finance: First, equity capital;