文章基本信息

标题：FINANCES – A SYSTEM OF FINANCIAL RELATIONS.A STUDY ON THE COMPANY’S FINANCIAL STRUCTURE
本地全文：下载
作者：RĂSCOLEAN ILIE ; RAKOS ILEANA-SORINA ; OLTEAN GABRIEL VASILE 等
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
页码：435-442
语种：English
出版社：Academica Brâncuşi
摘要：In this study,we would like to analyze the financial structure of a company,both from a theoretical and from an empirical perspective.The choice of the funding sources and the decision of funding,represented by the determination of the most adequate financial structure for a company,has been,in time,one of the greatest concerns of the financial theory and practice.The identification and the determination of the funding sources has a strong impact on the economic entities,because more often than not they turn to external funding sources,being unable to fund themselves exclusively out of their own resources.Thus,the choice of the funding variant represents for the company leadership a fundamental decision concerning the financial policy of the company.Consequently,by the measures meant to optimize the activity – taken by managers – it is actually the company’s financial structure that is determined.The aim of this paper is to demonstrate that the multiple possibilities of combining the potential funding sources have consequences on the structure of a company’s capital.
关键词：capitals;finances;funding;financial relations;financial structure of the company