毕业论文66780.docVIP

本科生毕业论文 题 目：试论适度负债及负债经营风险的防范对策 年 级：09级 专 业：会计学 学 号：1050409024047 姓 名：田姣 指导教师：李丽 2013年 03 月 20 日 试论适度负债及负债经营风险的防范对策 摘要：随着我国市场经济的发展，负债经营已成为广大企业普遍接受的一种融资方式。负债经营是指企业通过利用银行贷款、发放各种债券、融资租赁和商业信用等各种方式来筹集资金弥补自由资金的不足，以获取最大收益的一种经营活动方式。它不仅能及时快递地满足企业对生产经营所需资金的要求，同时还能提高企业的市场竟增力，扩大生产规模，在保持现有股东控制权的前提下实现股东财富快速增长，为企业带来生机和效益；但它同时又具有不利的一面，不合理的负债经营会给企业带来巨大的风险，甚至危及企业的生存。因此，如何正确认识负债经营及其所带来的财务风险，充分发挥它的积极作用，尽可能避免或控制风险，对企业具有十分重要的意义。 关键词：负债经营；财务风险；影响；对策 Debt Management and Risk Control Analysis Abstracts：With the development of China’s market economy, debt management has become general corporal financing. Debt management is an enterprise through using bank loans, issuing bonds, leasing and trade credit financing in various way to raise funds to make up for lack of its own funds to obtain the maximum benefit of a business-to-production and operating capital requirements, while improving the market competitiveness, expand production scale, while maintaining the existing shareholders under the premise of control to achieve rapid growth in shareholder wealth for the enterprise bring vitality and effectiveness; but it also has negative side, the unreasonable debt management will bring huge business risk, and even threaten the survival of enterprises. Therefore, how to correctly understand the liabilities arising from operating and financial risk and give full play its positive role, as much as possible to avoid or control risk, the enterprise is of great significance. Keywords： Operating liabilities； financial risk； Effect；Measure 目录 1.负债经营的基本概念----------------------------------------------------------3 1.1负债经营的特点--------------------------------------------------------------3 1.2负债经营的必要性-----------------------------------------------------------3 1.3负债经营的前提条件------------------------------------------------------- 3 2.负债经营对企业的影响-------------------------------------------------------3 2.1负债经营的积极作用---------------------------------------------