企业筹资质量评析框架之构建

评价一个企业筹资活动成功与否,不仅是看其是否实现了筹资目的,还应该看筹资活动对财务管理其他各方面的影响。评价筹资质量的框架主要可基于筹资规模与时机匹配性、筹资成本与筹资风险均衡性、资本结构稳定性与弹性等方面。用资计划是筹资计划的前提,周到细致的用资方案可以更加有效的提高筹资质量。

Construction of Enterprise Fund-raising Quality Evaluation Framework

To evaluate whether an enterprise’s fund-raising activity is successful or not, not only whether its fund-rais-ing objective is achieved should be concerned, but also the influence of fund-raising activity on other aspects of finan-cial management. The framework of fund-raising quality evaluation is mainly based on the matching of fund-raising scale and timing, the balance of fund-raising cost and fund-raising risk, the stability and flexibility of fund structure, etc. The fund-using plan is the premise of fund-raising plan, a comprehensive and detailed fund-using plan can im-prove the fund-raising quality more effectively.