除了以上的方式之外,企业亦可以考虑发放债券. 发行债券的優點是能够取代

除了以上的方式之外,企业亦可以考虑发放债券. 发行债券的優點是能够取代過去以銀行長期借款方式取得長期資金，而改以透過直接 金融方式取得固定長期資金成本。其發行作業較簡單，可節省籌措長期資金的時間與成本。 可以改善公司的財務結構，並可固定公司資金成本，利於公司投資案的規劃與執行。 另外支付公司債的利息費用可以節稅。 还能發行公司債可避免股權分散。 但亦存在有缺點,当企业獲利不佳或虧損時，公司仍必須支付利息費用及於到期時清償本金。如果投資人對發行公司的債信狀況較有疑慮時，發行公司债券較不易籌募資金或需以較高的資金成本發行公司債。

結果 (英文) 1:

In addition to the above way, enterprises can also consider issuing bonds. The merits of the issue is to replace long-term borrowing long-term funds to banks in the past, and to replace it with fixed long-term funding through direct financial costs. Its job is simple, saves time and cost to raise long-term funds. To improve the company's financial structure and fixed capital costs, facilitate the planning and implementation of corporate investment in. Corporate bond interest expense tax to pay. Also able to issue corporate bonds to avoid dispersed ownership. But there are also disadvantages, when poor profits or losses, companies still have to pay interest charges, and pay off the principal at maturity. If the investors on the company's credit status is when in doubt, to issue corporate bonds, more difficult to raise funds or demand higher capital cost of issuing corporate bonds.

結果 (英文) 2:

In addition to the above manner, companies can also consider issuing bonds. Bond issuance advantage is the ability to obtain long-term financing to replace the previous long-term bank borrowing, and change in order to achieve long-term fixed through direct financial cost of capital. Its circulation operation is relatively simple, can save time and raise long-term funding costs. Can improve the company's financial structure, and the fixed cost of capital, which will help planning and implementation of the company's investment plans. In addition the company to pay debt interest costs can be tax efficient. But also corporate bonds to avoid dispersed ownership. But there are also disadvantages when poor corporate profits or losses, the company still have to pay interest charges and repayment of principal at maturity. If investors on the credit status of the issuing company are more doubt, more difficult to issue corporate bonds to raise funds or demand a higher cost of capital issuance of corporate bonds.

結果 (英文) 3:

In addition to the above, the enterprise also can consider issuing bonds. Advantages of issuing bonds is able to replace the past to long-term loans for banks to obtain long-term funds, but changed to fixed long-term cost of capital through direct financial way. Its issuance is relatively simple, can save the time and cost of financing long-term funds. Can improve the company"s financial structure, and can be fixed to the company"s cost of capital, the company"s investment in the planning and implementation of the case. In addition to pay corporate debt interest expense can tax. Can also issue corporate bonds to avoid decentralization. But there are also shortcomings, when the enterprise profit or loss, the company still have to pay interest charges and the maturity of the principal. If the investors on the issuance of company"s credit status is when in doubt, the issuance of corporate bonds is not easy to raise money or to a higher cost of capital issuance of corporate bonds.