财务会计毕业论文-企业负债经营的利弊分析汇.docVIP

渤海大学培训学院管理学学士学位毕业论文 企业负债经营的利弊分析 专 业： 财务会计 班 级： 二零零九级财务会计G1班 学 号： 姓 名： 指导教师： 完成日期： 二零一一年九月一日 [论文摘要] 负债经营是现代企业发展的重要方式,但同时企业负债经营又是一把双刃剑。一方面，负债经营可以弥补资金短缺，有效降低企业平均资金成本，并利用财务杠杆作用使企业实现较高的收益。另一方面,过渡负债会给企业带来风险,引起股东和债权人之间的冲突。因此，合理有效地负债是企业负债经营的核心问题。企业必须从自身环境的综合分析出发进行全局考虑，树立正确的负债经营观，把握好时机，确定和选择企业的最佳负债规模和结构，充分运动财务杠杆效应，选择适当的融资渠道，不断促进企业持续健康的发展。 [关键词] 负债经营 财务杠杆 利弊 策略 [Abstracts] Analysis of the pros and cons of debt management Debt management is the modern enterprise development important way, but at the same time the liability operation of enterprises is the double-edged sword. On one hand, indebted manage can make up for the shortage of fund, reduce the average cost of funds of enterprises, and the use of financial leverage to enable enterprises to achieve higher income. On the other hand, the transition of debt can be brought to the enterprise risk, cause the conflict between shareholders and creditors. Therefore, rational and effective liability is the core of enterprise operation in debt. Therefore, enterprises must be from their own environment for the comprehensive analysis of overall consideration, to establish a correct view of debt management, grasp the opportunity, identify and select the best enterprise debt scale and structure, fully exercise financial lever effect, choose proper financing channels, and constantly promote the sustained and healthy development of enterprises. Our country present stage, the financing enterprises become an important financial channels. Debt financing is the main means of financing of modern enterprises. Liabilities are liabilities financing risk, therefore, due to the risks arising from the is every enterprise cannot evasive real problem. 【key wordsDebt management；Financial leverage； Advantages and disadvantages；Strategy 目 录 引言 ………………………………………………………………………1 一、负债经营 …………………………………………………………1 （一）负债的概念、特点及种类 ……