负债经营1（Operating in debt 1）.docVIP

负债经营1（Operating in debt 1） Venture capital is an important guarantee for the survival and development of enterprises. At present, the national macro economic policy, enterprise capital efficiency, malicious use of capital and other factors, very tight supply of corporate funds, how to reasonable securityfinancing has become a major problem for the healthy development of enterprises. The source of enterprise capital has two aspects: one is the accumulation of their own business, two by borrowing debt (debt). Under the condition of modern market economy, the debt management is an important way for enterprises to grow and develop rapidly. In this paper, corporate debt financing is discussed. 1 general knowledge about liabilities From the accounting theory, liability is borne by an enterprise, can be measured by currency must repay the debt to assets or services. According to the interpretation of civil law article eighty-fourth: debt is in accordance with the contract or in accordance with the provisions of law, the parties in between the specific rights and obligations. Enjoy the rights of creditors, the obligation shall be the debtor. Among them, the debt has the following properties. The provisions of the scope of liabilities. That debt has a certain content. The range of contractual obligations agreed by both parties, the statutory debt shall be prescribed by law or court judgment. To determine the nature of debt maturity. The debt limit for a certain period of time, there is no permanent obligation. Its meaning includes some due obligations and eliminated some due to expiration and disappear, some because of the death of a party and destroy etc.. The mandatory debt settlement. Debt is a legal obligation of the debtor to fulfill the debt, if not in accordance with the law, the creditor shall have the right to request a court to enforce its obligations, and bear the legal liability of default. In general, the obligation is a duty. The responsibility is to fulfill th