现实中,很多公司并不能正确认识负债与企业经营管理的辩证关系,不是债台高筑就是极少贷款,亟需完善负债经营理念。因此,如何正确认识和控制负债经营,确定最佳负债结构就成了本文的研究对象。本文概述了负债经营的必要性,对负债经营利弊进行了详细分析,并对负债经营控制策略提出了一系列建议。 In reality, many companies do not correctly understand the dialectical relationship between debt and business management. Instead of having high debts and few loans, it is in urgent need of improving the debt management philosophy. Therefore, how to correctly understand and control the debt management, to determine the best debt structure has become the object of this article. This article outlines the necessity of debt management, analyzes the pros and cons of debt management in detail, and puts forward a series of suggestions on the debt management control strategy.