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浅谈企业负债经营管理
引用本文:曲子权.浅谈企业负债经营管理[J].物流科技,2005,28(5):40-42.
作者姓名:曲子权
作者单位:哈尔滨商业大学,黑龙江,哈尔滨,150028
摘    要:负债经营可以提高企业的市场竞争能力,扩大生产规模,保持企业控制权,减少货币贬值的损失,同时,负债经营也增加了企业的财务风险及企业的经营成本,影响了资金的周转.过度负债降低了企业的再筹资能力,企业要树立风险意识.建立有效的风险防范机制,保持合理的资产负债率,加强财务管理,优化资产结构,制定出合理的负债财务计划。我国目前阶段,企业普遍面临资金短缺问题,筹资就成为企业一个非常重要的财务渠道。负债筹资是企业普遍采用的筹资方式。有负债就会有筹资风险,因此.因负债而引起的风险也是每个企业都不能回避的现实问题。同时,有负债就会有负债经营,合理的负债经营也就成为企业必须掌握的管理问题。

关 键 词:债务管理  债务资本  息税前利润  企业负债经营策略  企业管理  资产结构
文章编号:1002-3100(2005)05-0040-03
修稿时间:2001年1月20日

The Business Enterprise Owe Debts the Management
QU Zi-quang.The Business Enterprise Owe Debts the Management[J].Logistics Management,2005,28(5):40-42.
Authors:QU Zi-quang
Abstract:The liabilities management can increase the business enterprise's market to compete the ability, and extend the production scale, and keep the business enterprise the right of control, and reduce the currency the loss that depreciate, at the same time, liabilities the management also increased operating of the business enterprise's financial risk, and make the business enterprise obligation is produced the difficulty, to set up the risk the consciousness business enterprise establish the valid risk to against the mechanism, and the property keeping the reasonable owe debt the rate, and enhance the finance the management, property construction, liabilities that establish the reasonable finance plan. The current stage, business enterprise of our country is widespread to face the missing problem of funds, and raise funds and then become the business enterprise's a count for much finance the way, therefore, because of the realistic problem that liabilities and the causable risk is also each business enterprise must management problem that control.
Keywords:debt management  debt capital  earnings before interest and tax  
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