小微企业负债经营风险探析.docVIP

摘 要 随着市场经济的日益深入，小微企业要在激烈的市场竟争中寻求生存，或立于不败之地，必须不断增强其自身经济实力。资金是企业的血液，是企业生存和发展的重要保障，没有资金企业不能进行生产经营，而企业的资金来源主要有两种方向，一部分是企业自有资金，也就是所有者权益的权益资金，另一部分就是负债资金。如何安全合理地筹措资金已经成为企业健康发展的重大问题。为了有效实现财务管理的根本目标———企业价值最大化，负债经营已成为一种普遍的财务手段。企业通过负债筹资，利用负债经营，出于其自身的特点—负债成本相对较低以及显著的抵税效应，具有相对优势。企业负债经营不仅可以使企业获得财务杠杆利益还可以满足企业资本结构的合理配置,因此负债经营已是现代企业生存的一种有效经营方式。但同时负债经营也增大了企业的风险。如何防范和控制负债经营的风险,是一个值得深入探讨的课题。本文将就我国小微企业负债经营风险的相关问题进行探讨。 关键词：小微企业；负债经营；风险防范 ABSTRACT Along with market economy increasingly deep, small micro enterprise in the fierce market competition to seek survival, or in an invincible position, we must constantly strengthen its own economic strength. Money is the blood, is the enterprise survival and the development important security, no money can not carry out the production business enterprise, and enterprise funds to basically have two kinds of direction, and that of the enterprise from its own funds, also is the rights and interests of the owners equity funds, the other part of debt is money.How to reasonably safe raise funds have become important issues of the sound development of the enterprise.In order to realize the fundamental objective of financial management the maximization of enterprise value, debt management has become a common financial means.Enterprise through the debt financing, the use of debt management, out of the characteristics of its own debt relatively low cost and significant against tax effect, with relative advantage.Enterprise debt management not only can make the enterprise to obtain financial leverage can also meet the reasonable allocation of capital structure, so the debt management has modern enterprise survival is an effective mode of operation.But at the same time the debt management of the enterprise increases the risk.How to prevent and control the risk of operating liabilities, is a worth further discussing.This paper will our country business enterprise liabilities small the risks related issues to discuss. Keywords: Small micro enterprise