论负债经营的利与弊.docxVIP

论负债经营的利与弊 摘要 市场经济不断发展，国内企业数量日益增多，市场上企业之间的竞争越发残酷。若想在竞争激烈的市场上获得生存和发展的权利，需要依靠大量资金扩展经营规模，提高市场竞争力。市场上的企业普遍采用负债经营的运营模式，通过各种符合法律法规的方式获取资金，企业资金流问题迎刃而解。但企业在负债经营的同时可能因债务处理不当而承受或大或小的风险，故称其有“双刃性”。此种经营方式对于企业具有重大意义。 本文主要论证企业负债经营的利与弊。先对负债经营相关概念进行阐述，分析风险种类与控制手段。再从正与反两方面分析优良影响与不良影响。文中以海南航空公司为实际案例，对公司的基本情况进行介绍，然后通过分析其经营状况阐述负债经营带来的好处与弊端。 经过论证与研究，发现负债经营是现代企业的必然选择，但负债的双面性需要企业巧妙化解。企业需合理计划债务比例，调整负债结构，合理进行资金分配，抵御风险，最终实现高速发展的长远目标。企业必须从自身出发进行综合全方位的分析，最终做出全面的考虑和决策。 关键词：负债经营；优势；劣势；海南航空；财务风险；对策 Abstract With the continuous development of market economy, the number of domestic enterprises is increasing, the market competition among enterprises is becoming more and more fierce.In order to obtain the right to survive and develop in the competitive market, we need to rely on a large amount of capital to expand the scale of operation and improve the market competitiveness. Enterprises in the market generally adopt the operation mode of operating in debt and obtain funds through borrowing, issuing bonds, leasing and commercial credit. However, debt management can deal with the problem of enterprise capital flows, but also may bring risks to enterprises, so it is called a double-edged sword. This article mainly demonstrates the advantages and disadvantages of corporate debt management. First elaborate on the concepts related to debt management, and analyze the types of risks and control methods. Then analyze the good and bad effects from both positive and negative aspects. Taking Hainan Airlines as an example, the article introduces the basic situation of the company and explains the advantages and disadvantages of liability management through the analysis of the companys operating conditions. After argumentation and research, it is found that debt management is an inevitable choice for modern enterprises, but the double-sidedness of debt requires the ingenious solution of enterprises. Enterprises need to reasonably plan the debt ratio, adjust the debt structure, rationally allocate funds, resist ris