Debt financing is attractive because you do not have to sacrifice any ownership interests in your business, interest on the loan is deductible, and the financing cost is a relatively fixed expense.

• 债务融资对企业权益者是有吸引力的因为债务融资不会牺牲权益者的利益；借款利息可在收益中扣减；财务成本是相对固定费用.