企业债务融资的财务效应与风险分析毕业论文最终版.docVIP

唐 山 学 院 毕 业 论 文 论文题目：企业债务融资的财务效应与风险分析 系 别： 经济管理系 班 级： 09财务管理（2）班 姓 名 学 号： 刘影 (4090529224) 指 导 教 师： 霍振芳 2013年6月 企业债务融资的财务效应与风险分析 摘 要 随着经济的发展，很多企业都在不断的扩大自身的经营规模来谋求最大利润，然而在发展过程中，充足的资金是企业进行生产经营活动的必要条件，为了筹集资金很多企业选择债务融资这种融资方式。通过债务融资，不仅可以解决企业经营资金的问题，而且可以使企业资金来源呈现多元化。并且债务融资还可以在经营过程中给企业带来诸多的财务效应。但与此同时，债务融资也是一把双刃剑，在满足企业对资金需求，带来财务效益的同时，债务也会给企业带来风险，严重的甚至会导致财务危机，面临破产。因此，正确认识企业债务融资，合理利用财务效应，准确衡量企业风险，并建立风险防范措施显得尤为重要。本文将主要从企业债务融资的角度出发，着重对债务融资带来的的财务效应和面临的风险进行分析，并在此基础上提出合理的风险衡量方法与预防措施，为企业合理控制债务融资风险提供解决方案。 关键词： 债务融资 财务效应 风险 Corporate debt financing and the financial effects and risk analysis Abstract With the economic development，many companies are constantly expanding their scale of operations to seek the maximum profit. However, in the development process, adequate funding is the enterprise production and management activities a necessary condition. In order to raise funds, many companies choose to this debt financing.Through debt financing, funds can not only solve business problems, and allows businesses to diversified funding sources. Besides, debt financing in the business process can also bring a lot to the enterprises financial effect. But at the same time, debt financing, there are also has the negative side, debt would bring a risk to the companies, seriously, will lead to financial crisis, facing bankruptcy. Therefore, correct understanding of corporate debt financing, reasonably use of financial effect, exactly measure of corporate risk is particularly important. This paper will be mainly from the perspective of corporate debt financing, for the financial effects of the debt financing and the risks faced by make analysis. And on this basis, put forward reasonable risk measure methods and preventive measures. Debt financing for the reasonable control of risk solutions. Key words: Debt financing Financial effects Risk 目 录 1引言 1 1.1研究背景 1 1.2研究意义 1 2企业债务融资基本概述 2 2.1债务融资