| 现代企业的负债经营 |
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| 引用本文： | 兰玉琳,巨泽旺.现代企业的负债经营[J].潍坊教育学院学报,2005,18(4):39-43. |
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| 作者姓名： | 兰玉琳 巨泽旺 |
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| 作者单位： | 潍坊教育学院财经系,山东,青州,262500 |
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| 摘 要： | 负债经营,是企业用已有的自有资金为基础,为了维系企业的正常营运,扩大经营规模、开创事业等,产生的财务需求。当发生现金流量不足,经由各种筹资渠道,以负债方式筹措资金,使企业能顺畅运作,达到经营目标。在市场经济条件下,负债经营对企业进行正当经营活动有其客观必然性,保持一定的借入资本是企业调节资金余缺和增加所有者权益,扩大经营规模的前提,但过度负债经营会加大企业的财务风险。本文通过对现代企业负债经营的分析,探讨企业经营负债的内涵及负债经营给企业带来的利益和风险,如何规避负债经营风险,进而实现负债经营给企业带来利润最大化之目标。
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| 关 键 词： | 负债经营 优势 规避风险 |
| 文章编号： | 1009-2080（2005）04-0039-05 |
| 收稿时间： | 2005-10-15 |
| 修稿时间： | 2005-10-15 |
Analysis on Modern Company's Operation in Debt |
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| Lan Yulin,Ju Zewang.Analysis on Modern Company''''s Operation in Debt[J].Journal of Weifang Educational College,2005,18(4):39-43. |
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| Authors: | Lan Yulin Ju Zewang |
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| Institution: | Finance Department of Weifang Educational College,Qingzhou Shandong 262500 |
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| Abstract: | In debt to manage, it is enterprise that spend existing own fund, in order to maintain the normal operation of enterprises, expand business scale , starting the cause ,etc. , The financial demand produced. As the cash flow happen insufficient lying, via various kinds of fund-raislng pipelines, raise the fund by way of debt, enable enterprise smooth operation, and reach the operations objective. Under market economy terms, in debt to is it have his objective necessity to carry on dealing in to enterprises properly to manage, keep borrowing capital whether enterprising regulating fund surplus and deficiency and increasing owner rights and interests certain, expand the prerequisite of business scale. But excessively in debt to is it can strengthen financial risk of enterprise to manage. This text passes to the analysis that manage in debt of enterprises at modern times, probe into enterprise manage intension and debt in debt deal in the interests and risk brought to enterprise, how evade then in debt business risk realize in debt to manage and bring the goal that the profit maximizes to enterprise. |
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| Keywords: | it is managed that in debt advantage evade the risk |
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