关于中小企业负债经营风险及对策的研究本科毕业论文.docVIP

摘 要 随着经济技术的迅速发展，市场竞争也日益激烈，作为一个中小企业想要在竞争中获得有利地位就必须巩固自己的根基，并且壮大自己，而资金在这过程中扮演者十分重要的角色，然中小企业自有资金却不是十分充足，从而负债经营的方式成为了很多中小企业的首选。对于负债经营它能给中小企业带来机遇和利润的同时，伴随着而来的也有风险，论文先通第一章对负债经营的定义、特点、筹资方式、和可行性进行论述，观其利弊，再转向第二章切入我国中小企业负债经营现状，然后通过现状的不尽人意对中小企业负债经营的成因进行论述，之后挖掘负债经营所带来的风险，并提出一些主要的风险进行逐个分析论述，看到问题必须对其进行解决，综合文献资料，在第四章得出控制规避风险的对策，从而最终得出自己的结论。 关键词：负债经营 ；财务风险 ；对策； Abstract With the rapid development of economy and technology, the market competition is increasingly fierce, as a small and medium-sized enterprises want to obtain the advantage in the competition must consolidate its foundation, and the growth of their own funds, and plays a very important role in this process, however, small and medium-sized enterprise from the fund is not very adequate, and debt management as many small and medium-sized enterprises preferred. For debt management it can bring opportunities and profits to the small and medium-sized enterprises at the same time, with the coming of also have risks, first through the first chapter defines, the liabilities of the business characteristics, financing, and the feasibility is discussed, the advantages and disadvantages, and then turn to the second chapter, starting operation of small and medium enterprises liabilities in China, are discussed then the causes of debt management companies of the unsatisfactory status quo, after mining the risks of debt management, and puts forward some main risk one by one analysis, see the problem must be solved, comprehensive literature, the countermeasures to control the risks in the fourth chapter, but come to their own conclusions. Keywords: debt management; financial risk; countermeasures; 目 录 引 言 1 一、负债经营概述 2 （一）负债经营的定义 2 （二）负债经营的特点 2 1.融资的速度比较快 2 2.融资的风险较高 2 3.融资的成本比较低 2 4. 融资富有较高的弹性 2 （三）负债经营的筹资方式 2 1．直接申请向银行借款 2 2．使用中小企业自身的商业信用 2 3．引进外资 2 4．资金市场拆借 3 （四）负债经营的可行性论述 3 二、我国中小企业负债经营现状 4 （一）缺乏现代融资意识型中小企业 4 （二）过度最求负债经营带来的收益型中小企业 4 （三）投机取巧型新兴中小企业 4 三、中小企业负债经营的成因及潜在的风险 6 （一）负债经营风险的成因 6 1.负债规模的大小 6 2.借款年利率的高低 6 3.经济发展状况的好坏 6 4.