随着市场经济的发展和市场体系的完善，企业的财务理念在不断转变。企业筹集资金的观念和方法都在不断改进，企业生产经营所需资金由原来“等、靠、要”已转变为自主筹资，通过合理举债筹集资金已成为绝大多数企业解决资金暂时困难的主要方法。但是，在举债经营过程中，也暴露 With the development of market economy and the improvement of market system, the corporate financial philosophy is constantly changing. The concepts and methods of raising funds by enterprises are constantly improving. The funds needed for production and operation of enterprises have been transformed into self-financing by the original, and the raising of funds through reasonable debt-servicing has become the major obstacle for the vast majority of enterprises to solve their temporary difficulties method. However, in debt management process, but also exposed