随着市场经济体制的建立，利用借入资金来扩充企业资本，增强企业的营运能力，已成为企业在市场经济客观经济环境下获得迅速发展的一种有效手段。企业通过负债经营可扩大生产经营规模，使自有资金获得更高的资本利润率，但同时也有一定风险。由于航运企业投资巨大，回收期较长 With the establishment of a market economy system, the use of borrowed funds to expand corporate capital and enhance the operational capacity of enterprises has become an effective way for enterprises to achieve rapid development under the objective economic environment of a market economy. Enterprises through debt management can expand the scale of production and management, so that its own funds to obtain higher capital profit margins, but also have some risks. Due to the huge investment by shipping companies, the payback period is longer