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全国首届中青年财会论文“中意杯”大奖赛获奖论文颁奖大会暨首届“资金结构与经济效益”理论研讨会于1992年8月24日至30日在湖南省长沙市举行。现将其参赛论文的主要理论观点综述摘要如下: 一、资金结构的含义主要有四种观点:(1)资金结构是指企业资金构成的各项比例关系,它既是资金配置活动的前提,又是资金配置的结果;(2)资金结构是指企业各项资金占资金总额的比重及各项目资金占各类资金的比
The first session of the National Youth Finance and Accounting Paper “China-Italy Cup” Grand Prix Award Ceremony and the first “Nuclear Structure and Economic Benefits” Theory Symposium was held on August 24 to 30, 1992 in Changsha, Hunan Province. The summary of the main theoretical viewpoints of the participating papers is summarized as follows: I. The meaning of the funding structure There are mainly four perspectives: (1) The capital structure refers to the proportion of the company’s funds, which is both a prerequisite for fund allocation activities and It is the result of fund allocation; (2) Capital structure refers to the proportion of the company’s funds in total funds and the ratio of funds from various projects to various types of funds.