沈阳远光瑞康科技有限公司负债融资的财务效应分析毕业论文.docVIP

沈 阳 理 工 大 学 应 用 技 术 学 院 题 目：沈阳远光瑞康科技有限公司负债融资的财务效应分析 系： 经济管理系 专 业： 会 计 学生姓名： 郭 亮 亮 指导教师： 马 小 会 2009年 6月 日 摘 要 在现代社会中，资金是所有企业在发展过程中都会遇到的一个突出问题。几乎任何一个正常经营的企业，或多或少都存在一定的负债。这样不仅可以解决企业经营资金紧张的问题，而且可以使企业资金来源呈现多元化趋势。因此在实际工作中我们必须深刻了解财务杠杆机制，把握财务结构，合理利用财务效应的优势，达到财务杠杆效益最优化，从而提高企业的经济效益。但如何有效地利用财务效应，成为现代企业普遍存在的问题，针对此，论文研究了沈阳远光瑞康科技有限公司负债融资的现状，并对其财务效应进行分析，以此提出了合理利用负债融资的财务效应的改进措施为该企业做参考，同时也利用其财务效应帮助企业控制风险，增加收益。 本论文共分三章，注重贯彻理论联系实际的原则，以负债融资的财务效应为主线。首先介绍了负债融资及其财务效应的简要论述，使其对负债融资的财务效应有一定程度上的理解，然后结合实例对负债融资的财务效应进行研究，接着分析其正面效应和负面效应，最后根据第二章企业负债融资的负面效应分析提出如何避免负债融资负面效应的具体解决办法。使企业更好的利用负债融资的财务效应,实现企业价值最大化。 关键词：负债融资；财务效应；效应分析 Abstract In modern society, the funds are all enterprises in the development process will be a prominentproblem encountered. A normal operation of almost any business, must exist more or less the liabilities. This will not only money can solve the business problem of nervous, but also a diversified business trend of funding sources.So in practice we have a deep understanding of financial leverage mechanism, grasp the financial structure, the financial effect of the rational use of the advantages of financial leverage to achieve optimal efficiency in order to improve the economic efficiency of enterprises.But how effective use of the financial effect, become a common problem in modern business, in view of this, the thesis research Tong Shenyang Yuanguangruikang Technology Ltd. the status of financing liabilities, and an analysis of its financial effect, as proposed by the rational use of Debt Financing of the financial effect of business improvement measures for the reference, but also the use of its financial effect to help companies control risk and increase revenue. This paper is divided into three chapters focus on implementing the principle of integrating theory with practice in order to finance the balance of the financial effect of the main line.First introduced financing liabilities and the