浅析负债经营的相关问题

字数:10006,页数:11   范文编号:KJ024

  摘要
资金是企业生存和发展的重要保障。随着经济的发展，企业对于资金的需求日益增长。如何安全合理地筹措资金已经成为企业健康发展的重大问题。企业的筹资方式可分为债务筹资和权益筹资两大类。举借债务，负债经营是企业获得资金的渠道之一。但负债会改变企业的资本结构，影响企业的资金成本。为此，研究企业负债经营的相关问题就显得十分必要。本文在分析负债经营的利弊的基础上，找出了确定合理的负债经营比例应注意的控制财务风险、协调非负债节税、注意代理成本等问题，通过阐述合理负债的确定标准，为企业提供一些合理的负债经营对策。

关键词： 负债经营； 资本结构 ；财务风险

Research On The Related Question Of Debt Management
ABSTRACT
The fund is the enterprise survival and the development important safe guard. Along with the economical development, the enterprise grows day by day regarding the fund demand. How reasonable security financing the healthy development of enterprises has become a major issue. The enterprise finances the way to be possible to divide into the debt to finance finances two big kinds with the rights and interests. Lifts borrows the debt, the debt management is the enterprise obtains one of fund channels. However, liabilities will change the capital structure of enterprises so as to the impact of corporate funding costs. Therefore, the research of enterprise debt management related question appears extremely essential. This article based on the analysis of the pros and cons of debt management discovered the control finance risk which the determination reasonable debt management proportion should pay attention, coordinated non- debt question and so on festival tax, attention proxy cost, through the liabilities on a reasonable standard-setting, provided a reasonable debt management countermeasure for the enterprise.
Key words: Debt business; Capital structure; Financial risk

     
目录
一、负债经营的含义及特点 
（一）负债经营的含义 
（二）负债经营的特点 
二、负债经营的利与弊 
（一）负债经营的优势 
（二）负债经营潜在的风险 
三、目前我国企业负债经营过程中存在的主要问题 
（一）企业资金结构不合理，负债资金比例过高 
（二）企业筹资方式单一 
（三）企业流动性不足 
（四）企业经营受到限制 
（五）企业资金利用不合理 
四、构建合理的负债经营比例的思考 
（一）确定合理的负债经营比例应注意的问题 
（二）合理的负债经营比例的构建 
五、结束语 
参考文献 

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