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企业负债经营探讨
引用本文:张翠仙.企业负债经营探讨[J].商品储运与养护,2008,30(7).
作者姓名:张翠仙
作者单位:山西农业大学,财务处,山西,太谷,030801
摘    要:随着市场经济的发展,企业财务理念也在不断转变,企业筹资的方法也不断在改进。通过分析企业负债经营的积极作用和消极作用,对企业负债经营作了比较理论的分析,从负债经营的定义理解出发并对其应用效果进行了论述。

关 键 词:负债经营  市场经济  积极作用和消极作用

On Debt Management of Enterprises
ZHANG Cui-xian.On Debt Management of Enterprises[J].Storage Transportation & Preservation of Commodities,2008,30(7).
Authors:ZHANG Cui-xian
Abstract:With the development of market economy, financial concepts of enterprises are constantly changing and financing methods for enterprises also continue to improve. Through theoretical analysis of both positive and negative roles of business debt management, this paper discusses the definition interpretation and application effects of debt management.
Keywords:debt management  market economy  positive and negative roles
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