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负债筹资是公司筹资的主要途径,短期负债筹资又是负债筹资的具体形式。短期负债筹资影响负债结构,从而影响资本结构和产权结构,必然会对公司价值产生直接影响。从短期负债入手,分析短期负债固有性质、偿还顺序、期限结构和筹资信用等对公司价值的影响,对公司选择筹资方式和优化资本结构具有重要的启示和借鉴作用。
Debt financing is the main way for the company to raise funds. Short-term debt financing is the specific form of debt financing. Short-term debt financing affect the debt structure, thus affecting the capital structure and property rights structure, the company’s value is bound to have a direct impact. Beginning with short-term liabilities, the author analyzes the influence of the intrinsic nature of short-term liabilities, the order of repayment, the maturity structure and the financing credit on the value of the company, which plays an important role in enlightenment and reference for the company to choose ways of raising funds and optimize the capital structure.