会计专业—企业融资方式的研究.doc

毕业设计(论文)三稿 学 生 姓 名： 学 生 学 号： 2 学 生 班 级： 06会计3班 设计(论文)题目： 企业融资方式的选择与比较 指 导 教 师: 2012 年 6月 3日 摘 要 企业资金紧缺仍是目前我国生产经营中最主要和最难解决的困难。企业涉及到许多问题,其中,方式的选择是极为重要的一环是企业为了满足经营活动以及企业未来发展的需要进行的资金筹集活动，它是企业财务管理活动的主要内容之一。企业的经营管理者在企业发展过程中选择了不同的融资，对于企业的发展规模和经营效率都会产生不同的影响所以说如何进行融资的选择成了企业发展的关键问题所在。影响企业融资方式选择的因素阐述了我国企业融资方式选择的现状改善我国企业融资方式选择的措施ABSTRACT At present, Chinas enterprises lack of funds is still in production and operation of the most important and most difficult to resolve the difficulties. Corporate financing involves many problems, among them ,thechoice of financing is an extremely important step. Enterprise financing is the enterprise in order to meet the business activities as well as the future development of enterprise needs the fund raising activities, it is the financial management of enterprises is one of the main contents. The management of enterprise in the process of enterprise development to choose different financing modes, for the development of enterprises scale and business efficiency will produce different effects, so how to carry on the choice of financing has become the key to enterprise development problem. From the perspective of theory, the current business can choose to comparative analysis of financing, introduce the two basic ways of financing, internal financing mode and exogenous financing mode, and then analyzes the two kinds of financing pattern characteristics and the influence of the main factors in choice of enterprise financing ways; Secondly it introduced exogenous financing mode and its comparison and analysis; Again on the different types of enterprises should choose what financing way; Finally, elaborated our country enterprise financing choice situation and improving our country enterprise financing measures. KEY WORDS: Financing mode，Internal financing，External financing，Financing status，Choice，Comparison 目 录 前 言 4 第1章 企业融资方式 5 1.1 企业融资方式分类 5 1.1.1 企业融资概述 5 1.1.2 内源融资概述 6 1.1.3 外源融资概述 6 1.2 影响企业融资方式的主要因素 7 第2章 外源