浅议企业负债经营.docVIP

企业负债经营 ［安商要］负债经营是商品经济发展到一定阶段的必然产物。随着ili场经济 的闩益深入，负债经营在激烈的市场竞争屮广为屮外企业普遍采用，随着市场经 济的发展和市场体系的完善，企业在发展的过程中紧靠内部积累和自脊资金来满 兄企业0身的发展需求，不仅在量上不允许在质上也难以满足需求，这会使企业 丧失商机，影响企业的快速发展。负债经营这种经营方法同芄他经营手段一样都 具冇利与弊两面性，合理运用负债经营可以使企业获得较好的财务杠杆效应，让 企业从小变到大，最好的使企业资产增值，使企业走向更美好的明天。然而没有 合理利用负债经营就会使企业的财务风险变大，使企业陷入财务危机。在市场经 济的发展，被中外企业普遍采用的负债经营已取得一些实质性的成效。但在发展 过程屮还存在许多需要研究解决的问题，这些问题直接制约影响企业利用负债经 营创造更多利润和价值。研究负债经营问题，对中外企业更好的发展有着重要的 意义，本论文试就这方血的问题进行研究。 ［关键词］负债经营财务杠杆财务分析 Enterprise debt management [abstract] indebtedness is the inevitable outcome of the commodity economy development to a certain stage. With the increasingly deepening of the market economy， debt management in the fierce market competition, enterprises are widely used，with the development of market economy and the improvement of the market system，enterprises in the process of development close to the internal accumulation and its own funds to meet the demand of the development of the enterprise itself, not only in quantity are not allowed on the qualitative and hard to meet the demand，this will make the enterprise loss of business opportunities, the rapid development of the enterprise. Liabilities management this method as well as other management has advantages and disadvantages are always two sides to everything, reasonable use of debt management can make the enterprise get a better financial leverage effect, make enterprises from small to big，best make the enterprise assets value, make the enterprise towards a better tomorrow. However, not reasonable use of debt management will make the enterprise’s financial risk is big，make the enterprise into a financial crisis. By Chinese and foreign enterprises in the development of market economy, the widespread adoption of indebtedness has made some substantial results. But there are many need to study in the process of development to solve the problem, these problems affect directly restricts the use of debt management to create more profits and value. Study of indebtedness problem, is of gr