償債公積 的英文怎麼說
中文拼音 [chángzhàigōngjī]
償債公積
英文
reserve for debt extinguishments- 償 : 動詞1. （歸還; 抵補） repay; compensate for 2. （滿足） meet; fulfil
- 債 : 名詞（欠別人的錢） debt; loan
- 公 : Ⅰ形容詞1 （屬于國家或集體的） state owned; collective; public 2 （共同的;大家承認的） common; gen...
- 積 : Ⅰ動詞（積累） amass; store up; accumulate Ⅱ形容詞（長時間積累下來的） long standing; long pending...
- 償債 : pay a debt償債基金 [經] sinking fund; 償債能力 debt paying ability; liquidity
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Dividend policy reflect interests relationship among the company, shareholders, creditors, senior managers, employee, etc. the company, regarding as the ties of interest relation in the interest subject, need to keep reserves high to meet the demands of reproduction enlarged. to the creditor, the company must keep reserves to increase the enterprise profit ability to promise the repayment
公司股利分配政策反映了公司、股東、債權人、公司管理者等各利益相關主體之間的利益分配關系。對于作為聯結各利益主體之間利益關系的紐帶? ?公司來說，公司既需要收益留存、增加積累、滿足擴大再生產的需要；又要滿足投資者的需求，為其未來資金籌集提供來源。相對于債權人而言，需要公司將收益留存、增加企業盈利能力，滿足其本金償還的需要。Besides, there are great deals of other questions, which cause various kinds of mechanism of corporate governance unable to play a effective role. at the same time, the article make a deeply analysis to the reasons. finally, the article put forward some advises : reducing the state - owned stock progressively, foster the institutional investor actively, design some encouragement and restriction mechanism to a manager, reform and perfect the state assets management system, perfect regulation system and withdraw mechanism of security market and unifying the stock market progressively, set up powerful security payment mechanism of debts, strengthen restriction of creditor ' s rights of the banks, develop corporate bond financing, and so on
本文以資本結構的基本理論為起點，對各種資本結構理論觀點進行概括，並從股權和債權兩方面分析了資本結構對公司治理的作用和影響效果；通過對國有上市公司的資本結構進行實證分析，揭示了我國國有上市公司的資本結構存在股權和債權結構不合理，股權內部構成和債權內部構成不合理等諸多問題，由此導致了公司治理各種機制的有效作用無法正常發揮，使得公司治理的效應不佳，並進一步對產生這種股權和債權治理效率低下的成因進行了深層次的分析；最後從宏觀和微觀層次，提出對國有股進行有步驟的減持並逐步實現其流通、改革與完善國有資產管理體制、積極培育機構投資者、完善證券市場的法規體系和逐步統一股票市場、建立強有力的償債保障機制、設計經理人激勵約束機制、強化銀行的債權約束、發展企業債券融資等政策建議。
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