文档介绍：Forpersonaluseonlyinstudyandresearch;mercialuse葿蒇蚃虿本科生毕业论文(设计)芇薅肂葿芈蚄薁腿莀肆题目试述企业负债经营风险控制策略羁学生姓名邓小兰羀指导教师贺然***学院中南大学膄专业班级金融管理0801班蚄完成时间2011-4-10蚀膈薇肃中南大学蒀高等教育自学考试本科生毕业论文羆蚅蒃膁试述企业负债经营风险控制策略肇螃羂羁学生姓名:邓小兰肈考籍号:9**********膆年级专业:2008级金融管理莂指导老师及职称:贺然老师蚂学院:中南大学人才培训中心袆芄螁莂湖南·长沙羇提交日期:2010年4月蚇蒄袈目录聿摘要··································································螅关键词································································袄一、负债经营风险形成的原因············································虿(一)风险成的内因·················································袆(二)风险形成的外因···············································袃二、负债经营给企业带来的风险··········································莃·············································荿三、负债经营的控制策略················································袇(一)确定合理的负债规模和负债机构·································芆(二)选择合适的举债方式···········································螂(三)建立和完善财务风险预警体系···································聿四、结束语····························································罿参考文献···························································莄致谢·······························································膂袀螆蚆薁薀螇螅芅莁衿羃螄肁蚆芆膃袁蚇莄薃风险控制策略试述企业负债经营薂学生:邓小兰蝿指导老师:贺然螆中南大学人才培训中心长沙羂摘要莂随着改革开放,人们的理财观念正在不断的改变,以往“无债一身轻”的观念不复存在。为了促进经营发展,经营者不断地筹集资金,于是资金紧张这个问题在目前社会经济发展中显得日益突出。在众多筹资渠道中,利用负债进行筹资是最常见的。然而,负债经营是一把“双刃剑”,它可以提高企业的市场竞争能力,扩大生产规模,使企业得到财务杠杆效益,获得节税效益,减少货币贬值的损失,降低综合资金成本;同时,负债经营也增加了企业的财务风险。如果应用不当就会陷入了高投入、高负债、高风险、低效益的怪圈,造成经济增长速度和经济运行质量下降的强力反差。因此企业要树立风险意识,建立有效的风险防范机制,保持合理的资产负债率,制定出合理的负债财务计划以控制和避免筹资风险的发生。薆我国企业界现在普遍流行着一种“时不我待”的躁动——“跑马圈地、以快制胜”。这种扩张需要大量的资金投入,由于受到我国股票市场融资能力的限制,大部分企业以负债作为资金的主要来源,造成企业负债率过高,负债风险加大,在缺乏完善的风险控制与管理策略的情况下,极易为企业带来财务风险、财务危机甚至财务失败。在企业经营过程之中,必然会产生一定的负债,然而只要合理使用负债这种工具,可以在一定程度上发挥负债的杠杆作用、提升企业价值、增进股东收益。但是,由负债所带来的风险也不容小视这就要求企业要有一个健全的资本运行机制和采取强有力措施。本文就资本运动过程中的负债经营的成因、负债经营的主要风险及控制避免风险的策略谈一点看法,供商讨袅关键词:负债经营;财务杠杆;适度负债;控制策略蒁螈蚈羃袁蕿虿Abstract莅Alongwiththereformandopening-up,people'sfinancingideasarecontinuouslychange,past"hewhoowesnothing",eincreasing