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短期负债融资是指企业为满足临时性经营需要而采用的偿还期在一年(或者超过一年的一个营业周期)内的融资方式,主要包括商业信用和短期借款两种基本融资方式。短期负债融资具有筹资速度快,容易取得,筹资富有弹性,筹资成本较低的特点,但具有还本付息的压力和较高的融资风险。短期负债融资风险是企业短期负债融资带来的丧失偿债能力的可能性和给财务成果带来的不确定性。深入分析短期负债融资风险产生的原因,规避和减少融资风险是关系到企业生存发展的重要问题。
Short-term debt financing refers to the financing method adopted by an enterprise for satisfying its temporary business needs within one year (or one business cycle over one year), mainly including two types of basic financing: commercial credit and short-term borrowings. Short-term debt financing has the characteristics of fast funding, easy access, flexible financing and low financing costs, but with the pressure of debt service and high financing risk. The risk of short-term debt financing is the possibility of insolvency brought by short-term debt financing and the uncertainty brought to the financial results. In-depth analysis of the reasons for the short-term debt financing risk, to avoid and reduce the financing risk is an important issue related to the survival and development of enterprises.