淺談企業(yè)的負(fù)債經(jīng)營

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摘   要

本文以負(fù)債經(jīng)營作為論題，針對(duì)企業(yè)負(fù)債經(jīng)營中存在的問題，對(duì)企業(yè)負(fù)債經(jīng)營進(jìn)行比較全面的分析、評(píng)價(jià)，以更好地服務(wù)于企業(yè)融資決策的需要。
首先，本文詳細(xì)闡述了關(guān)于負(fù)債及負(fù)債經(jīng)營的知識(shí)。介紹負(fù)債及負(fù)債經(jīng)營的概念、負(fù)債方式的種類、負(fù)債經(jīng)營的利弊分析以及潛在的危險(xiǎn)。
其次，討論適度負(fù)債經(jīng)營。敘述什么事適度負(fù)債經(jīng)營，適度負(fù)債經(jīng)營的作用，影響企業(yè)適度負(fù)債經(jīng)營的因素，最重要的是把握適度負(fù)債經(jīng)營的方法措施。
關(guān)鍵詞：負(fù)債經(jīng)營   適度負(fù)債經(jīng)營    財(cái)務(wù)風(fēng)險(xiǎn)   

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(fù)債及負(fù)債經(jīng)營 5
1、 關(guān)于負(fù)債及負(fù)債經(jīng)營的一般認(rèn)識(shí) 5
相關(guān)概念 5
負(fù)債的分類 6
2、 企業(yè)負(fù)債經(jīng)營利弊分析 6
(1) 負(fù)債經(jīng)營的優(yōu)勢(shì) 7
(2) 負(fù)債經(jīng)營潛在的風(fēng)險(xiǎn) 9
3、 規(guī)避企業(yè)負(fù)債經(jīng)營風(fēng)險(xiǎn)的對(duì)策 11
(1) 做好負(fù)債經(jīng)營的可行性研究 11
(2) 擬定負(fù)債經(jīng)營臨界點(diǎn) 11
(3) 調(diào)整經(jīng)營結(jié)構(gòu) 12
(4) 對(duì)負(fù)債進(jìn)行監(jiān)測(cè) 12
(5) 開展負(fù)債經(jīng)營管理 12
(6) 控制財(cái)務(wù)風(fēng)險(xiǎn) 13
(7) 增強(qiáng)風(fēng)險(xiǎn)意識(shí)，按需舉債，量力而行 13
二、適度負(fù)債經(jīng)營 14
(1) 負(fù)債經(jīng)營能給經(jīng)營者帶來杠桿效應(yīng)。 14
(2) 負(fù)債經(jīng)營可以彌補(bǔ)企業(yè)營運(yùn)和長期發(fā)展資金的不足。 15
(3) 負(fù)債經(jīng)營不會(huì)影響企業(yè)所有者對(duì)企業(yè)的控制權(quán)。 15
(1) 財(cái)務(wù)風(fēng)險(xiǎn)。 15
(2) 財(cái)務(wù)拮據(jù)成本。 16
(3) 非負(fù)債節(jié)稅。 16
(4) 代理成本 16
(5) 其他因素。 17
(1) 應(yīng)樹立風(fēng)險(xiǎn)意識(shí) 18
(2) 應(yīng)建立有效的風(fēng)險(xiǎn)防范機(jī)制 18
(3) 應(yīng)確定適度負(fù)債，保持合理的負(fù)債比率 18
(4) 應(yīng)根據(jù)企業(yè)實(shí)際情況，制定負(fù)債財(cái)務(wù)計(jì)劃 18
(5) 研究資金市場(chǎng)，把握發(fā)展趨勢(shì) 19
三、結(jié)論 19
四、參考文獻(xiàn) 19