债务的期限结构(debt maturity structure)是指企业长期债务和短期债务之间的构成比例关系。一般说来,偿还期在一年以上的为长期债务,一年及一年以下的为短期债务。
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债务的期限结构、类型结构都将对代理成本的高低产生影响。
Debt term structure and debt category structure have an important effect on debt agency cost.
从债务的期限结构看,中小板上市公司的长期债务具有显著的负向治理效应。
On the view of the structure of debt's term, long-term debt of Small and Medium Enterprise Board listed companies has significant and negative governance effects.
再者,债务期限结构的匹配模型,使得企业管理者将债务的期限结构保持在科学合理的状态,从而实现资本结构的优化。
Third, the matching model of debts maturity structure enables business managers to keep the structure at a reasonable level so as to optimize capital structure.
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