金融风暴下企业对加强债务管理的启示.docVIP

金融风暴下企业对加强债务管理的启示 摘要 自2008年9月开始的金融危机席卷了全球各个国家，世界经济进入了“严重低迷”期。美国、日本等纷纷步入经济衰退期。我国经济受到金融危机的影响虽弱于美国、欧洲，但中国的外向经济也因欧美经济的衰退而受到重创。 金融危机的首要原因是资金流动，资金流动对一个企业来说是非常重要的。应收账款长期不到位和筹资方式不当或渠道不畅通是资金流动性慢的最主要原因。金融危机的冲击使很多中小企业资不抵债，最终导致破产。我国政府出台了很多相关政策，优化企业的债务管理，不但有利的帮助企业度过这次寒冬，还为以后加强企业的债务管理打下了基础。债务管理现在对每个企业都很重要，债务管理需要企业和国家的相互帮助来更好的、有效的解决。 关键词：金融风暴 债务管理 启示 Abstract Abstract Since the September 2008 start of the financial crisis swept through the country around the world, the world economy has entered a serious downturn period. United States, Japan, have entered a recession. Chinas economy has been the impact of financial crisis, although weaker than the United States, Europe, Chinas export-oriented economy for Europe and the United States were hit by the downturn in the economy. The primary reason is that the financial crisis, financial flows, financial flows of an enterprise is very important. Not in place and long-term accounts receivable financing is inappropriate or channel flow liquidity is not the main reason behind. Financial crisis for many small and medium enterprises insolvent, leading to bankruptcy. Chinas government has introduced a number of relevant policies, optimize debt management, not only beneficial to help businesses weather the winter, but also for the future strengthening of enterprises laid the foundation for debt management. Debt management is very important for every business, debt management companies and countries need to help each other to better and effective solutions. Key words： Inspiration debt management financial crisis 目录 前言………………………………………………………………………………1 一、当前企业债务管理所面临的问题……………………………………2 （一）企业的负债比例过高………………………………………………………2 （二）资金周转率慢………………………………………………………………2 （三）投资行为过于盲目…………………………………………………………2 （四）融资形式过于单调…………………………………………………………2 （五）资金管理不善………………………………………………………………3 二、 债务管理问题形成的主要原因………………………………………3 （一） 对应收账款的认识…………………………………………………………3 （二）形成应收账款的原因………………………………………………………4 三、 优化债务管理的对策……………………………………………………5 （一）实施多渠道筹资………………………………………………………