浅析负债对企业经营的影响

目录

摘要 I

一、企业负债经营的界定.........................................................................................1

二、负债对企业经营的正向影响.............................................................................1

（一）获取杠杆效应....................................................................................................1

（二）减轻通货膨胀带来的损失................................................................................2

（三）取得节税效应....................................................................................................2

（四）提高资金使用效率.............................................................................................3

（五）降低企业资金的使用资本................................................................................3

三、负债对企业经营的负向影响.............................................................................4

（一）无力偿还债务的风险........................................................................................4

（二）削弱企业再筹资能力........................................................................................4

（三）资金流动性差、偿还能力不足........................................................................4（四）引起股东及债权人之间的代理冲突................................................................5

四、企业负债经营的风险防范和控制措施.............................................................6

（一）树立正确的财务管理风险理念.......................................................................6

（二）合理确定企业的资本结构...............................................................................6

（三）增强企业资产流动性.......................................................................................6

（四）保持企业适度的负债率...................................................................................6

（五）提高企业经营效益...........................................................................................6

五、结束语................................................................................................................7

参考文献....................................................................................................................8

致谢............................................................................................................................9