论企业负经营的利弊毕业论文.docVIP

本科生毕业论文 论企业负债经营的利弊 The advantages and disadvantages of indebted management of enterprises 学生姓名 专 业 会计学 教 学 点 广东省水产学校 申请学位 指导教师 职称 副教授 答辩时间 年 月 日  目 录 摘 要-------------------------------------------------------------------Ⅰ ABSTRACT-----------------------------------------------------------------Ⅱ一、负债经营的优势分析----------------------------------------------------1 （一）迅速筹集资金-------------------------------------------------------1 （二）降低资金成本-------------------------------------------------------1 （三）避免通货膨胀损失---------------------------------------------------1 （四）有利于企业控制权的保持---------------------------------------------2 （五）增强经营者责任感---------------------------------------------------2 （六）负债经营可以提高自有资金盈利率-------------------------------------2 （七）负债经营可以使企业获得节税收益-------------------------------------2 二、负债经营的弊端分析----------------------------------------------------2 （一）财务杠杆风险-------------------------------------------------------3 （二）财务风险-----------------------------------------------------------3 （三）利率变动风险-------------------------------------------------------3 （四）借债不适度资金还能力不足, 建立风险储备基金---------------------------7 （四）树立风险意识，建立健全企业的财务风险机制负债经营是一种有效的经营方式,在激烈的市场竞争中,广为采用,负债经营在一定条件下能扩大经营规模,提高市场竞争力,为带来生机和效益,同时,负债经营也增加了的财务风险。因此,正确认识负债经营带来的风险,充分发挥它的正面效应,尽可能避免或控制其不利因素,有利于在竞争中立于不败之地。本文就企业的负债经营的利弊作以下的探讨负债经营财务杠杆财务险abstract Debt management is an effective mode of operation in the fierce competition in the market, is widely adopted, debt management in certain conditions can enlarge the scale of management, improve the market competitive power, for enterprise to bring the vitality and benefit, meanwhile, debt management also increased the financial risk of the enterprise. Therefore, a correct understanding the risks of indebted management, give full play to its positive effects, as far as possible to prevent or control its adverse factors, be helpful for enterprise in competition. The article discusses the enterprise of the pros and cons of indebted management