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融资约束一直以来都是财务会计领域研究的热点和重要问题。作为研究融资约束问题的首要步骤,如何采用恰当的方式准确度量目标公司所受融资约束的大小,对后续探讨融资约束的影响以及内外部治理至为重要。文章回顾关于公司融资约束的相关研究成果的同时,详细归纳了度量公司融资约束的五种主要方法,并在其基础上进行了总结及展望,巩固了融资约束的研究成果。
Financing constraints have always been a hot and important issue in the field of financial accounting. As the first step in the study of financing constraints, how to accurately measure the size of the financing constraints imposed on the target companies by appropriate means is of great importance to the subsequent discussion of the financing constraints and the internal and external governance. While reviewing the related research results on the financing constraints of the company, the article summarizes five main methods to measure the financing constraints of the companies in detail, and summarizes and forecasts on the basis of the research, and consolidates the research results of the financing constraints.