南京师范大学泰州学商学院本科毕业论文.docVIP

南京师范大学泰州学院商学院本科毕业论文???????????????????????????初探我国中小企业负债经营存在问题及对策? 1? 初探我国中小企业负债经营存在问题及对策? ? 摘要:自改革开放以来，我国中小企业发展迅速，在国民经济和社会发展中的地位和作用日益增强。然而，相对于大企业，中小企业在我国乃至全球仍然属于弱势群体。其中负债经营虽然可以使企业获得财务杠杆利益以及满足企业资本结构的合理配置，成为中小型企业生存发展的一种有效经营方式，但企业负债经营仍普遍存在很多问题和风险，特别是在2008年金融危机爆发后，中国有成千上万家的中小企业因资金链的断裂而破产，企业负债经营存在的问题和漏洞更加突显，使得如何利用好负债经营这把“双刃剑”的问题受到了当前越来越多中小企业的重视。? 本文在负债经营理论基础上，针对我国目前中小企业负债经营存在的问题进行了具体分析，从企业内部和外部环境两个方面揭示这些问题产生的深层次原因及逐一分析，并侧重于财务管理的角度对中小企业负债经营问题提出了具有可行性的对策。? 关键词：中小企业；负债经营；合理负债；风险防范；信用 ? The?Discussion?of?the?Problems?of?Operation?with?Leverage?in?Small? and?Medium?Enterprises?and?Its?Strategy?in?China? ? Abstract:?Since?the?reform?and?opening?up,?Chinas?rapid?development?of?small?and?medium-sized?enterprises,?in?the?national?economy?and?social?development?in?the?status?and?role?of?growing.?However,?compared?with?big?enterprises,?small?and?medium-sized?enterprises?in?our?country?and?even?the?world?still?belong?to?vulnerable?groups.?The?debt?management?can?make?enterprise?to?acquire?financial?lever?interest?and?meet?the?needs?of?enterprise?capital?structure?is?reasonable?configuration,?small?and?medium?enterprises?become?the?survival?and?development?of?an?effective?mode?of?operation,?but?the?enterprise?operation?in?debt?generally?still?exist?many?problems?and?risks,?especially?in?2008after?the?financial?crisis?broke?out,?China?has?thousands?of?small?and?medium-sized?enterprises?because?of?capital?chain?rupture?and?bankruptcy,?corporate?debt?management?problems?and?loopholes?more?prominent,?so?how?to?make?good?use?of?debt?management?this?double-edged?sword?the?problem?is?current?more?and?more?small?and?medium-sized?enterprise?attention.? In?this?paper,?on?the?basis?of?the?theory?of?debt?management,?in?view?of?our?country?present?small?and?medium-sized?enterprise?debt?management?problems?were?analyzed,?from?the?internal?and?external?business?environment?in?two?aspects?the?questions?arising?from?the?deep-seated?reasons?and?the?analysis,?and?focused?on?the?per