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Finance and Strategy(融資與戰(zhàn)略)

來源: 正保會(huì)計(jì)網(wǎng)校 編輯: 2016/11/04 16:38:04 字體:

融資是企業(yè)經(jīng)營的主要活動(dòng)之一,具有重要的戰(zhàn)略意義。

1.Managing Finance(融資管理)

Managing finance is a fundamental aspect of strategic success. In general, companies face three broad issues:

Managing for value

Funding strategies

Financial expectations of stakeholders.

對(duì)融資的管理影響到了企業(yè)戰(zhàn)略的成功與否。

2.Equity share capital (股權(quán)融資)

以上是幾種常見的股權(quán)融資方式和特征,需要認(rèn)真理解和區(qū)分,并對(duì)他們的計(jì)算熟練掌握。

3.Long-term debt(長期債權(quán)融資)

Long-term debt instruments are legal documents acknowledging that the company owes a debt to the holder of the instrument. The debt of large companies may be traded on the debt markets. Long-term debt instruments are referred to as bonds, debentures or fixed-income securities.

4.Hybrids(可轉(zhuǎn)債和認(rèn)股證書)

Some sources of finance are neither pure debt nor pure equity:

5.Leasing(融資租賃)

Leasing is a medium-term financial arrangement, usually from 1 to 10 years, by which the lessee has a legal obligation to make payments to the lessor over the predetermined length of time.

It is a means of financing the use of capital equipment; the underlying principle is that use is more important than ownership.

融資租賃也是一個(gè)??贾R(shí)點(diǎn)。

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