| 试论企业负债经营及其风险控制 |
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| 引用本文： | 王棣华.试论企业负债经营及其风险控制[J].山西财政税务专科学校学报,2005,7(6):24-28. |
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| 作者姓名： | 王棣华 |
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| 作者单位： | 东北财经大学财务与会计研究中心,辽宁,大连,116025 |
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| 摘 要： | 企业负债经营是企业在一定风险条件下为追求经济利益最大化，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，追求资产保值、增值的一种经营方式。本文详细地介绍了这种经营方式的目的、作用，并通过利弊分析提出了控制其风险的方法。
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| 关 键 词： | 财务杠杆效应 负债经营控制 负债规模 |
| 文章编号： | 1008-9306（2005）06-0024-05 |
| 收稿时间： | 2005-05-29 |
| 修稿时间： | 2005年5月29日 |
On Liability Management of Enterprises and Its Risk Control |
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| WANG Di-hua.On Liability Management of Enterprises and Its Risk Control[J].Journal of Shanxi Finance and Tax College,2005,7(6):24-28. |
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| Authors: | WANG Di-hua |
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| Abstract: | Liability mangagement of enterprises comprises seeking most profit for enterprises under risky condition by drawing funds such as borrowing money from banks, issuing securities and stocks and credits and seeking value - aadded asset by taking the advantage of the funds. The paper gives a detail introducfion of goal and fanclion of management mould and puts suggestions on controlling its risk by analyzing good from bad. |
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| Keywords: | finance banlance effect liability management liability scale |
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