文档介绍：提要············································································································································································ 负债经营的含义········································································· 负债经营的范畴········································································· 适度负债的意义···················································································································································· 为了扩大经营,增加利润,壮大企业实力············································· 历史遗留问题············································································ 为还旧债借新债········································································· 作为融资方式的一种,与发行股票配合,合理化融资结构···································································································· 负债经营的正面效应分析······························································3-1- 负债具有财务杠杆效应························································ 负债具有举债效应······························································ 负债利息具有抵税效应························································ 负债经营有利于企业控制权的保持·········································· 负债经营能有效降低企业筹资成本·········································· 负债经营可以优化资源配置,规范企业行为································