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台资企业的资本结构特征以及在中国大陆的融资行为:以大苏州地区为例; Taiwan-Funded Enterprises' Capital Structure and Their Financing Activities in China Mainland:Take Suzhou District as an Example
张锦源 ; 陈华
2010
关键词台资企业 融资行为 两岸金融 Taiwan-funded enterprises financial activities cross-strait finance
英文摘要鉴于台资企业在两岸经济的重要地位以及当前两岸金融合作的乐观态势,研究台资企业的资本结构特征以及在中国大陆的融资行为,具有重大现实意义。由此,本文对大苏州地区的台资企业进行了问卷调查,获取了第一手的台资企业(研究样本)财务资料和融资信息,对台资企业的资本结构特征以及在中国大陆的融资行为进行了深入的研究。研究发现,台资企业的负债融资主要是依靠经营性负债和(或)短期性借款;向金融机构借款的比率并不高,且借款形式以短期借款为主;向大陆中资银行或金融机构的融资是台资企业重要的资金来源,尤其是在周转金安排上;造成台资企业在大陆借贷困难的主要原因是宏观经济政策、法令限制和企业自身财务的不佳。最后,基于研究结论,本文提出了相应的政策建议。; In the light of the important status of Taiwan-funded enterprises in the cross-strait and the optimistic situation of the current cross-strait financial corporation,it's meaningful to study the Taiwan-funded enterprises' capital structure and their financial activities in China mainland.This paper has surveyed Taiwan-funded enterprises in Su Zhou district to get the first-hand financial data,by which we have thoroughly studied the Taiwan-funded enterprises ' capital structure and their financial activities.It's found that,the liability of Taiwan-funded enterprises,is mostly composed of operating liability and short-term loan,the ratio of debt to financial institution is not high and the debt is mostly short-term;Financing from the bank or financial institution is important fund source for Taiwan-funded enterprises,especially regarding revolving fund;and moreover it shows that macroeconomic policy,legal restriction and bad financial behavior is the principal reason causing the Taiwan-funded enterprises' difficulty in debt-finance in China mainland.At last some policy recommendations is made.
语种zh_CN
内容类型期刊论文
源URL[http://dspace.xmu.edu.cn/handle/2288/102659]  
专题管理学院-已发表论文
推荐引用方式
GB/T 7714
张锦源,陈华. 台资企业的资本结构特征以及在中国大陆的融资行为:以大苏州地区为例, Taiwan-Funded Enterprises' Capital Structure and Their Financing Activities in China Mainland:Take Suzhou District as an Example[J],2010.
APA 张锦源,&陈华.(2010).台资企业的资本结构特征以及在中国大陆的融资行为:以大苏州地区为例..
MLA 张锦源,et al."台资企业的资本结构特征以及在中国大陆的融资行为:以大苏州地区为例".(2010).
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