淺談企業(yè)的負債經(jīng)營

13000字      22頁
 
摘   要

本文以負債經(jīng)營作為論題，針對企業(yè)負債經(jīng)營中存在的問題，對企業(yè)負債經(jīng)營進行比較全面的分析、評價，以更好地服務于企業(yè)融資決策的需要。
首先，本文詳細闡述了關于負債及負債經(jīng)營的知識。介紹負債及負債經(jīng)營的概念、負債方式的種類、負債經(jīng)營的利弊分析以及潛在的危險。
其次，討論適度負債經(jīng)營。敘述什么事適度負債經(jīng)營，適度負債經(jīng)營的作用，影響企業(yè)適度負債經(jīng)營的因素，最重要的是把握適度負債經(jīng)營的方法措施。
關鍵詞：負債經(jīng)營   適度負債經(jīng)營    財務風險   

Abstract

In this paper, aiming at liabilities operations as topic corporate indebtedness, the existing problems in the management of enterprise debt management compared comprehensive analysis, eva luation, in order to better serve the needs of enterprise's financing decision.
First, this paper expounded on debt and debt management knowledge. Introduce the concept of debt and debt management, debt types, debt management way the pros and cons and potentially dangerous.
Secondly, discuss moderate debt management. Narrative what matter moderate debt management, moderate debt management role, influence factors of enterprise moderate debt management, the most important is to grasp the moderate debt management measures.

Keywords: moderate debt liabilities operations business financial risk

目  錄

一、負債及負債經(jīng)營 5
1、 關于負債及負債經(jīng)營的一般認識 5
相關概念 5
負債的分類 6
2、 企業(yè)負債經(jīng)營利弊分析 6
(1) 負債經(jīng)營的優(yōu)勢 7
(2) 負債經(jīng)營潛在的風險 9
3、 規(guī)避企業(yè)負債經(jīng)營風險的對策 11
(1) 做好負債經(jīng)營的可行性研究 11
(2) 擬定負債經(jīng)營臨界點 11
(3) 調整經(jīng)營結構 12
(4) 對負債進行監(jiān)測 12
(5) 開展負債經(jīng)營管理 12
(6) 控制財務風險 13
(7) 增強風險意識，按需舉債，量力而行 13
二、適度負債經(jīng)營 14
(1) 負債經(jīng)營能給經(jīng)營者帶來杠桿效應。 14
(2) 負債經(jīng)營可以彌補企業(yè)營運和長期發(fā)展資金的不足。 15
(3) 負債經(jīng)營不會影響企業(yè)所有者對企業(yè)的控制權。 15
(1) 財務風險。 15
(2) 財務拮據(jù)成本。 16
(3) 非負債節(jié)稅。 16
(4) 代理成本 16
(5) 其他因素。 17
(1) 應樹立風險意識 18
(2) 應建立有效的風險防范機制 18
(3) 應確定適度負債，保持合理的負債比率 18
(4) 應根據(jù)企業(yè)實際情況，制定負債財務計劃 18
(5) 研究資金市場，把握發(fā)展趨勢 19
三、結論 19
四、參考文獻 19