企业负债经营探讨论文.doc

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 mercial 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 es the enterprise capital one kind of main source, the debt management also es the enterprise one main management way. but, initiates from this risk and e, also es 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 modern enterprise's operators had been taken important manages finances the strategy.
Key words: liabilities operations, benefit maximization, operational risk, strategy
目录
1 绪论 1
2 企业负债经营理论综述 3
负债经营的含义 3
负债经营的特点 3
负债经营的分类 3
企业负债经营的原则 4
3 企业负债经营的适度性 5
选择合适的筹资方式 5
负债经营的极限及临界点 6
4 企业负债经营风险及其成因 7
负债经营的风险 7
8
8
8
5 实现我国企业合理负债经营的建议 10
10
制定合理的负债结构 10
流动资产与长期资产的比例关系 10
短期债务与长期债务的结构比例关系 11
选择最佳的筹资方案 11
建立合理的指标评价体系 11
负债比率分析 11
现金比率分析 12
流动比率分析 12
6 结束语 13
参