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由于企业经营不善、制度改革跟不上以及相应法律、法规和制度建设不完善,特别是在次贷金融危机爆发后,使企业不良举债问题以及我国经济建设和金融改革中存在的问题和潜在危机暴露出来,这些问题成为我国经济稳定、健康、持续发展的制约因素。从基于财务管理角度对企业举债经营优势的分析,正确有效地制定和实施经营、投资、举债和分配策略,这是企业合理举债经营的重要条件,也是从微观环境上保持国家金融安全、经济发展和社会稳定的重要保证,而合理有效的经营、投资、举债和分配策略的制定及实施依赖于对企业举债经营状态的准确合理的评价和辨识,因此,基于财务管理角度对企业举债经营优势的分析的研究对我国企业经营绩效改善、经营机制转变、经济体制改革、金融财政安全和国民经济持续稳定的发展具有重要的现实意义。
Due to the poor management of enterprises, the institutional reform can not keep up and the corresponding laws, regulations and systems are not perfect, especially after the outbreak of the sub-prime financial crisis, so that the problem of bad debts of enterprises as well as China’s economic construction and financial reform problems and potential crisis Exposed, these problems have become the limiting factor for the stable, healthy and sustainable development of our economy. From the perspective of financial management, the analysis of the enterprise’s debt management advantages, the correct and effective formulation and implementation of the business, investment, debt and distribution strategy is an important condition for enterprises to operate their debt-to-capital business and maintain the national financial security and economic development from a micro-environment And social stability of the important guarantee, and reasonable and effective management, investment, debt and the formulation and implementation of the strategy depends on the state of the enterprise debt management accurate and reasonable evaluation and identification, therefore, based on the financial management of enterprises to leverage their operating advantages The research of the analysis is of great practical significance to the improvement of business performance, the transformation of management mechanism, the reform of economic system, the financial and financial security and the sustained and stable development of national economy.