我国中小企业负债经营利弊分析_大学生毕业设计（论文）.docVIP

毕 业 设 计（论 文） 我国中小企业负债经营利弊分析 系　 别 人文与管理学院 专业名称 学生姓名 学　 号 指导教师姓名、职称 完成日期 2015 年 05 月 15 日 我国中小企业负债经营利弊分析 摘 要 随着改革开放的推进伴随而来的是我国经济发展方式的转变和产业结构的调整，中小企业在国民经济和社会发展中有很重要的地位和作用。然而，和大企业相比，我国中小企业还是属于弱势，导致我国中小企业多采用负债经营方式。企业负债经营是一把锋利的双刃剑，既有其自身的弊端，又可带来巨大财务利益。本文在负债经营的理论基础上，针对我国目前中小企业负债经营的利与弊进行了具体分析，从而能够好好利用负债经营这把“双刃剑”。 ? 关键词：负债经营财务利益财务风险防范措施 Abstract with the reform of the time between open, is accompanied by Chinas transformation of economic development mode and the adjustment of industrial structure, small and medium-sized enterprises have very important position and role in the national economy and social development. However, compared with large enterprises, small and medium-sized enterprises of our country still belongs to the weak, cause our country small and medium-sized enterprise to use more debt management mode. The business enterprise debt is a double-edged sword, not only has its own shortcomings, but also can bring huge financial interests. This paper on the basis of theory of liability management, in view of our country at present small and medium-sized enterprise operating liabilities of the advantages and disadvantages of a specific analysis, which can make good use of debt management which is a double-edged sword. Key words: liability management, financial benefit, financial risk, prevention measures 目 录 1引言.....................................................1 2负债经营的内涵和特点.....................................1 2.1负债经营的内涵................................................1 2.2负债经营的特点................................................2 2.2.1.融资速度快..................................................2 2.2.2.融资富有弹性................................................2 2.2.3.融资成本低..................................................2 2.2.4.融资风险较高................................................33负债经营的优势...........................................4 3.1负债经营可以起到节税的作用....................................4