In fact , these two problems are both relative to taxation . based on our taxation , this paper formulates how taxation affects the corporate financial policies 如果我们从企业理财的角度来看这两个问题，就可以发现这两个问题其实都与税收有关。
This thesis is to do some study and analysis on the financing environment of company based on environment importance to the financing activities and some useful conclusions which suit enterprise ' s financing application are presented 鉴于环境对理财活动的重要性，本文就公司的理财环境进行了研究分析，得出了一些适于企业理财运用的有用的结论。
As the starting point of the firm ' s production and management , financing is the crucial content of conducting financial decisions and is very important for the business to survival , develop and evade the risk associated with it ' s operation 融资作为企业生产经营环节重要的起点，是企业理财的重要决策内容之一，对企业的生存与发展、风险规避至关重要。
Abstract : by analysing the historical development of financial management objectives and the practice in this field , the limitations of this theory are expounded , and a financial management system with maximum capital gain is constructed 文摘:从企业理财的历史演进，结合理财实践，分析了当前企业理财目标的局限性，初步构建了资本增值最大化的企业理财目标体系。
In the process of agent , the " reverse choice " and " moral risk " resulted from the information asymmetry and the incompatibility in the object functions for the both bodies of the agent may be brought on with the result of the enterprise ' s value decrease 代理过程中，由于代理主体双方信息不对称和目标函数的非兼容性，可能导致经理人员发生“逆向选择”和“道德风险”等与企业理财目标背离的行为，损害企业价值。
Famous professor of management science david ollie believes that , comprehensive budget management is one of the few managing control methods which can make all main problems of the organization into one system , and it incarnates the philosophical thought of “ decentralizing power and responsibility in the precondition of power sharing 制定并有效实施全面预算管理已成为现代企业理财的一种国际惯例,近年来,全面预算管理的理论与方法成功引入我国,如何正确认识、有效实施这一管理模式就成为学术界和实际工作中的一项重要课题。
Presently , although people have not attached enough importance to the relevant researches , we still believe : in the new century , with the complication and globalization of the corporate finance , the exploration and research on corporate finance strategy should appear far - reaching historic meaning 尽管目前人们还没有从思想上高度重视并深入细致地开展研究，但我们坚信：随着新世纪的到来，企业理财面临的环境日趋复杂化、国际化，重视和加强企业财务战略的理论问题的探索也必将具有深远的历史意义。
The author draws conclusion through particular analyzing and comparison the cost and profit between bond financing and stock financing on the basis of the capital structural theory of modern west that theoretically the cost of bond financing is lower than the that of stock financing as far as the beneficiary is concerned 根据西方现代资本结构理论和其他相关理论，作者在企业理财、公司治理等方面详细分析和比较了债券融资和股票融资的成本收益，得出了从权益者角度出发理论上债券融资的成本低于股票融资的结论。
