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企业融资受资本结构限制而难以举借新债时,以其他尚有负债能力成员企业的名义负债。通过集团内部资金调配来使用资金。此时,融资企业与用资企业分离,用资企业的债务负担实际上转嫁给了融资企业,在不影响资本结构的前提下满足了用资企业的资金需求。
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