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传统的投融资模式分为股权投资和债权投资,股权投资的主要特征是与被投资企业共享利润共担风险,债权投资则是以取得固定回报为目的。随着市场经济的发展,企业投融资方式不断创新,目前市场上出现了大量法律形式为股权投资、又通过合同取得固定回报,并约定了退出条件的混合性投资,俗称“假股权真债权”。形成混合性投资的原因是多方面的,其内在因素中股权
The traditional mode of investment and financing is divided into equity investment and debt investment. The main characteristic of equity investment is sharing the profit sharing risk with the invested enterprise. The debt investment is aimed at obtaining a fixed return. With the development of market economy, enterprises constantly innovate ways of investment and financing. At present, a large number of legal forms of equity investment appear in the market, and fixed returns are obtained through contracts. The mixed investment with terms of exit is commonly known as “fake real equity claims ”. There are many reasons for the formation of a mixed investment, with its intrinsic factor in equity