负债经营可给企业带来利益,但如使用不当会给企业带来不利影响,导致企业破产,当资产利润率大于负债利息率时,负债经营可使自有资金利润率扩大,但同时财务风险提高。林业企业在经营活动中应适度把握负债比例,并考虑8个方面的问题,善于经营负债。 Debt management can bring benefits to the enterprise, but if used improperly, it will adversely affect the enterprise and cause the enterprise to go bankrupt. When the asset profit rate is greater than the interest rate of the debt, the liability management can expand the profit margin of the self-owned capital while the financial risk improve. In the business activities, forestry enterprises should properly grasp the debt ratio and consider eight aspects of problems, being good at operating liabilities.