My individual thinks , industry group is connected borrow all to borrow fund , refinance gives subordinate the company , if interest expense and bank are consistent , subordinate unit can take interest expense sum charge , raise in front row of pay enterprise income tax , otherwise , exceed a part to should undertake pay taxes is adjusted 我个人认为，企业集团通借统贷资金，再借给下属企业，假如利息费用与银行一致，下属单位可以将利息费用全额进费用，在缴纳企业所得税前列支，否则，超过部分应进行纳税调整。
Commercial banks are the high - indebted firms , and most of the funds for loans are from the depositors . when crises arise , the banks do not have the right to request borrowers returning the borrowed funds before the expiration , but withdrawing deposits at any time is the depositors ’ right . so there can be no adequate preparation by banks to deal with bank embarrassment , commercial banks will burst - up in the short term 商业银行属于高负债企业,而且用于贷款的资金大部分来源于存款人,当危机出现时,银行没有权利要求借款人在到期之前退还所借资金,但是存款人却有权利在任何时间提取存款,这样就有能造成银行没有足够的准备用于应付挤兑,导致商业银行在短期内破产。
Abstract : starting with the means of business financial structure , this paper discusses the business financial structure mathematic models , properties and effects . finally , the factors and methods of appropriate measure borrowed fund are put forward in this paper 文摘:论述了什么是企业财务结构，着重讨论财务结构的数学模型、特性和作用效果，最后，通过对企业负债经营利弊分析，得出举债经营对资本投资有厚利可图的结论.同时，介绍了企业适度举债应考虑的因素及进行适度举债的方法
