文档介绍：企业负债经营探讨
摘要
企业负债经营是企业在一定风险条件下为追求其经济利益最大化，通过银行借款、 发行债券以及商业信用等形式吸纳资金，并利用这些资金从事生产经营活动，使自有资 产保值、增值的一种经营方式。随着我国市场经济的建立以及资本市场的不断完善，企 业的自主权不断提高，企业的筹资方式和途径不断增加，负债成为企业资金的一种主要 来源，负债经营也成为企业的一种主要经营方式。但是，由此所引发的风险与收益，也 成为影响经营风险，偿债能力，扩大经营能力等的重要因素。以特定的偿付责任为保证, 以获取利益为目的的负债经营，已被现代企业的经营者作为重要的理财策略。
关 键词：负债经营利益最大化经营风险策略
Management of liabilities
Author: Li Yue
Tutor : Du Juan
Abstract
The enterprise debt management is the enterprise for pursues its economic interest maximization under certain risk condition, through form buying in funds and so on bank loan, release bond as well as commercial credit, and is engaged in production management using these funds, causes the innate property to guarantee price, the increment one management way. along with our country market economy establishment as well as the capital market unceasing consummation, enterprise's right to independence enhances unceasingly, enterprise's fund raising way and the way increase unceasingly, the debt becomes the enterprise capital one kind of main source, the debt management also becomes the enterprise one main management way. but, initiates from this risk and income, also becomes the influence management risk, debt redemption ability, expansion business capacity and so on the important attribute, take specific reimburses the responsibility as the guarantee, take gains the benefit as the goal debt management, by the modem enterprise's operators had been taken important manages finances the strategy.
Key words： liabilities operations, benefit maximization, operational risk, strategy
1绪论 1
2企业负债经营理论综述 3
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3企业负债经营的适度性 5
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4企业负债经营风险及其成因 7
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5实现我国企业合理负债经营的建议 10
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6结束语 13
参考资料 14
致谢 1