企业负债经营的利弊分析

本科毕业论文（设计）开题报告表

院（系）名称

专业名称会计（注册会计师方向）年级 11 学生姓名

学号

指导教师姓名

填表时间： 2014 年 2 月 23 日

企业负债经营的利弊分析

内容提要

当前社会企业普遍面临资金短缺问题，就算没有资金短缺，有些企业也会通过负债来融资，融资就成为企业的一个非常重要的财务渠道。负债筹资是现代企业的主要筹资方式之一,也是企业普遍采用的筹资方式。企业负债经营虽然存在一定的风险，处理不善会引发有些无法承受的后果，但是良好的负债经营却可以提高企业的市场竞争能力，扩大生产规模，使企业得到财务事半功倍，获得节税效应，减少货币贬值的损失，降低综合资金成本，提高生产效率。企业只要从自身环境，社会环境的综合分析出发进行全局把握，树立正确的负债经营观，观察好市场经济和宏观经济的走向，把握好时机，确定和选择企业的最佳或更佳负债模式和结构，充分运动财务负债的优势，选择适当的融资渠道，不断促进企业持续健康稳健的发展。

本文包括四部分：第一部分是企业负债经营的涵义及其分类；第二部分是我国企业弊端；第三部分是负债经营的风险；第四部分是负债经营的科学措施。

[关键词]企业发展负债经营利弊关系有效措施

Current social enterprises are facing shortage of funds, even if you don't have a shortage of funds, some companies will also through debt financing, financing has become a very important financial channels. Debt financing is one of the main financing way of modern enterprise, is also adopted widely in enterprise financing way. Business debt although there is a certain risk, improper handling can cause some unbearable consequences, but good debt management can improve the market competition ability of enterprises, expand the scale of production, make enterprises get financial get twice the result with half the effort, obtaining tax effect, reduce the loss of currency devaluation, reduce comprehensive capital cost, improve production efficiency. Enterprise as long as from their own environment, the comprehensive analysis of the social environment for global grasp, set up the correct view of indebtedness, observe the trend of the market economy and macro economy, grasp the good time to determine and choose the best or better liability pattern and structure, fully exercise the advantage of financial liabilities, select the appropriate financing channels, constantly promote the enterprise sustainable and healthy steady development.

This paper includes four parts: the first part is the meaning of enterprise debt management and its classification; The second part is our country enterprise abuses; The third part is the risk of operating liabilities; The fourth part is the science of indebtedness.

【key words】enterprise development indebtedness Relationship between the pros and cons e ffective measures

目录

内容概要 (2)

一、负债经营的涵义与分类 (4)

（一）负债经营的涵义 (4)

（二）负债经营的分类 (4)

（三）我国企业负债经营的现状 (4)

二、负债经营的弊端 (5)

（一）企业负债经营增加了财务风险 (5)

（二）过度负债降低了企业的再筹资能力 (6)

（三）负债比率过高，可导致股票市场价格下跌 (6)

三、负债经营的优势 (6)

（一）财务杠杆效应 (6)

（二）财务杠杆的负面效应 (7)

四、负债经营的科学方法 (7)

（一）应建立有效的风险意识和机制 (7)

（二）科学地分析负债经营的风险原因 (8)

（三）拟定负债经营临界点 (9)

（四）有效的监测负债经营 (9)

（五）开展负债经营管理 (9)

五、结束语 (9)

六、参考文献 (10)