论文部分内容阅读
任何企业从外部筹集资金的方式只有两种,要么是债务融资,要么是股权融资。作为一种筹资方式,上市公司对外部债务融资的偏好比外部股权融资优先得多,因为负债融资本身具有的税务
There are only two ways for any enterprise to raise funds from the outside, either debt financing or equity financing. As a means of financing, the preference of listed companies for external debt financing takes precedence over external equity financing because the taxation of debt financing itself