有关负债的会计问题研究------企业负债经营

◆内 容 摘 要·····················································P3

一、负债的基本认识··········································P4

二、负债经营·····················································P4

（一）负债经营的概念················································P4

（二）负债经营的分类················································P4

（三）负债经营的表现形式············································P5

三、企业负债经营的优点与风险···································P6

（一）企业负债经营的优点············································P6

1.负债经营能够给企业带来财务杠杆利益，提高企业资本金收益率·············P6

2.负债经营可降低企业的加权平均资金成本····························P6

3.负债经营能保持企业的控制权 ····································P7

4.负债经营可减少企业在通货膨胀中的风险和货币贬值损失·················P7（二）企业负债经营的风险············································P8

1. 负债经营可能产生财务杠杆负作用··································P8

2. 负债经营会削弱企业的偿债能力，使企业无力偿还债务···················P9

3.负债经营会增加企业再筹资的风险··································P10

四、企业负债经营的风险防范规避策略···························P10

1.树立风险防范意识··············································P10

2.把握好负债经营的“度”·········································P11

3.提高资金利用率,加强对营运资金的管理·····························P12

4.增强企业偿还债务的能力········································P13

结  论··························································P14

◆参 考 文 献····················································P15

内 容 摘 要

在经济迅猛发展的今天，市场竞争也越来越烈，无论各界企业，规模是否巨大，业绩是否优良，在如此大的竞争环境之下，除了维护好企业现有的竞争优势以外，还需不断发展，开发新的市场，研究新的产品，培养新的人才，才能使企业获得更多的收益，保持企业的持续发展。但是在新市场，新产品和新人才的开发，研究与培养中，不仅所需时间周期较长，而且也会耗用大量的人力，物力和财力；因此，企业的发展对资金的需求量会越来越大！在解决这一资金难题上，借债经营便成了最快捷，最有效的途径。

   “借债经营”又称“负债经营”，是指企业通过利用银行贷款、发行各种债券、融资租赁和商业信用等各种方式来筹集资金弥补自有资金的不足，以获取最大收益的一种经营活动方式。负债经营是商品经济发展到一定阶段的必然产物，也是现代市场经济中企业发展的必由之路。但是任何事情都有两面性，“负债经营”也是一把“双刃剑”，在给企业带来收益的同时也增加了企业的财务风险，影响企业资金周转，如果企业负债负担过重，负债规模过大，对企业的生存和持续发展的威胁也越大，因此，正确认识负债经营，对企业带来的利益和风险进行探讨，发挥其正面效应，避免对企业带来的不利因素，规避负债经营风险进而达到负债经营给企业带来利润最大化的目标具有十分重要的意义。