借入资本

因此，由物质资本所有者、人力资本所有者和借入资本所有者共享企业所有权的理论，应该是具有实践可操作性的企业所有者共享理论。

Therefore , the sharing theory of corporeal capital owners , human capital owners and borrowed capital owners should be the sharing theory for the enterprise owners to practice .

从研究资本分类入手，将资本主要分为自有资本和借入资本两部分。

Starting with capital classification , the thesis classifies the business capital into two main categories : equity capital and loan capital .

第二部分为资本预算，政府可借入部分资本预算，但须严格以市场利率借入。

The second would be a capital budget some of which governments could borrow , but strictly at market rates of interest .

着重通过建立财务风险控制机制，合理安排与资产运营相匹配的借入资金，优化资本结构，提高企业盈利水平等六个方面，介绍了企业如何规避筹资风险。

This paper introduces six ways of avoiding fund pooling risks , e.g. by means of establishing financial risks controlling mechanism , properly arranging borrowed funds in response to the property in use , optimizing capital structure and improving the profit margin of the enterprise etc.