Errors of Financial Decision-making in Debt Financing Investment Project and the Countermeasures

摘要：

　　While debt financing has became the main sources of funding of general corporate investment project, the author analyzed the cash flow of debt financing investment project, and suggested enterprises make financial decision by further using net present value method and internal rate of return method.Different from the disposal of total investment hypothesis, investment project analysis should take the influence of borrowing costs on tax bearing, discount rate and others into full consideration.The collaboration and interaction of financing and investment decision making should be practically ensured by combining finance with accounting, and theory with practice, so as to solve the inefficiency issues existing in investment and financing decision making.

关键词： Debt financing Investment project Financial Decision-making Borrowing costs

作者: ZHU Shengping FENG Xiaoyan

作者单位: Nanchang Institute of Science & Technology, China, 330018

会议类型: 国际会议

会议名称: The Thirteenth International Symposium-Management Science & Engineering(第十三届管理科学与工程国际学术会议

会议地点: 青岛

会议语种:英文

页码: 121-127

在线出版日期: 2014-07-18（万方平台首次上网日期，不代表论文的发表时间）