《企业负债经营风险的评价及其控制研究》毕业学术论文.docVIP

PAGE PAGE 2 2009届毕业生 毕业论文 题 目: 企业负债经营风险的评价及其控制研究 院系名称： 国际学院 专业班级：会计学0502班 学生姓名： 学 号： 指导教师： 教师职称： 讲 师 2009 年 6 月 6 日 摘 要 企业作为参与市场竞争的独立主体，举债过度会面临巨大的负债经营风险。如何进行适度负债经营，有效的利用负债经营来捕捉投资机会，既获得最大盈利又不至于面临破产的风险是现代企业一直很重视的问题。尤其是在当前国有企业转换经营机制、实行企业改组和调整中，如何根据资本运营的规律和特点，有效地利用负债融资经营的有益之处对企业的资产重组给予积极的引导和促进，具有重要的现实意义。 基于国内外关于企业负债经营的经验以及研究成果，本文主要对负债经营风险在企业中所起到的作用进行了更深一层的研究。首先，概述了企业负债经营风险的研究背景、目的和意义，进而对负债经营风险有了最基本的界定。就目前我国资本市场现状来看，各负债经营的企业对风险的控制远远不够，经常出现偿债能力过低从而使企业陷入困境的状态。因此，本文主要从深刻认识企业负债经营带来的风险所产生的影响，从而提高风险防范意识；同时结合负债比率、资本结构以及财务杠杆指标进行了理论论证。 通过本文的研究，得到以下主要结论：必须在企业盈利的前提下，举借外债，才能保证获得财务杠杆利益；还有就是企业的负债比率越高，企业承受的财务风险就越高，所以加强企业内部风险控制能力尤为重要。 关键词：负债经营 负债风险 风险控制 Title Liabilities, operational risk assessment and control Abstract Enterprises to participate in market competition as an independent subject of excessive borrowing will face enormous risks of debt. How to carry out appropriate liability management, efficient use of debt to capture the investment opportunities, not only to maximize profit and will not face the risk of bankruptcy is a modern enterprise has been a very important issue. In particular the conversion of state-owned enterprises in the current management mechanism, the implementation of enterprise restructuring and adjustment, according to the law of capital operation and characteristics of effective use of the balance of financing the benefits of business-to-business asset reorganization to give positive guidance and promotion, an important practical significance. Domestic and foreign liabilities based on the experience of operators, as well as research results, this paper, operational risks of liabilities in the enterprise the role of a deeper study. First of all, this article provides an overview of the risk of corporate debt research background, purpose and significance, and thus the balance has been operating the most basic definition of risk. On the current status of Chinas capital market point of view, the liabi