浅谈负债经营(会计学论文.doc

第  PAGE \* MERGEFORMAT 16 页 共  NUMPAGES \* MERGEFORMAT 16 页 浅谈负债经营 【内 容 摘 要】 从会计学上说，负债是企业所承担的能以货币计量、在未来将以资产或劳务偿付的经济责任。但从内涵上分析，负债经营也称举债经营,是企业通过银行借款、发行债券、租赁和商业信用等方式来筹集资金的经营方式，因此只有通过借入方式取得的债务资金才构成负债经营的内涵。现代企业的经营者已把负债经营当作重要的理财策略,这种策略给企业带来了巨大的经济效益,但同时也产生了一些不可忽视的负作用。负债经营是企业的一种经营策略和手段，是一种风险性经营怎样运用好这把双刃剑,扬长避短,为企业更好的服务,就需要对此进行一定的分析。要搞好负债经营，必须注重加强和改进财务工作和分析，学会运用市场规律，增强风险意识。只有正确地理解负债经营，适度合理负债经营，才能给企业带来良好的收益。 Abstract Say from accounting, debt is borne by an enterprise, measurable by money value, will be paid to a creditor in assets or services in the future of economic responsibility. But from the analysis on connotation, indebtedness, also known as leverage, is the enterprise through bank loans, issuing bonds, leasing and commercial credit way to raise money, such as mode of operation, so only acquired through borrowing debt funds constitute the connotation of indebtedness. Modern enterprise operators have debt management as an important financial management strategy, this strategy has brought enormous economic benefits to the enterprise, but also produced some negative effects cannot be ignored. Debt management strategy and the tactics is a kind of enterprise management, is a kind of good risk management how to use this double-edged sword, foster strengths and circumvent weaknesses, better service for the enterprise, you need to analysis. To do well the indebtedness, must notice to strengthen and improve financial work and analysis, learn to use the market rules, enhance risk awareness. Only a correct understanding of indebtedness, reasonable moderate debt management, to bring good benefits. 【关键词】 负债经营 负债 财务风险 控制 Keywords：liability ； ?financial risk；Control 目 录 1：负债经营的优势 1.1负债经营可以提高企业的运行效率和竞争力 1.2负债经营可以在一定程度上降低企业资本成本 1.3负债经营会显著提高企业自有资本利润率 1.4负债经营能使企业从通货膨胀中获益 1.5负债经营有利于公司控制权的保持 2：负债融资风险分析 2.1企业有负债可以带来优势,但过多会带来财务风险 2.2利率变动风险 2.3负债比率过高,可导致股票市场价格下跌 2.4过度负债经营还有可能会引起股东和债权人之间的冲突 2.5过度负债，会使企业遭受无形资产的损失 3：负债融资风险的控制 3.1树立风险意识 3.2应建立有效的风险防范意识 3.3应确定适度的负债数额，保持合理的负债