论文部分内容阅读
狭义的财务风险是指全部资本中债务资本比率的变化带来的风险,随着我国经济快速发展我国企业已经进入高财务风险时期,发展令人担忧。负债经营作为现代企业的一种重要经营手段既会给企业发展带来有利影响,又会产生一定的副作用。因此,必须正确认识财务风险,采取积极措施防范和规避财务风险,从而恰当运用负债经营,使其成为企业发展的有利杠杆。
The narrow financial risk refers to the risk brought by the change of the debt-to-capital ratio in all the capital. With the rapid economic development in our country, the enterprises of our country have entered a period of high financial risk, and the development is worrying. As an important management tool of modern enterprises, liability management will not only bring beneficial effects to the development of enterprises, but also have some side effects. Therefore, we must correctly understand the financial risks and take active measures to prevent and circumvent the financial risks so as to properly use the debt management, making it a favorable lever for the development of the enterprise.