论文部分内容阅读
在当今世界经济全球化、一体化的进程中,国际资本流动加速,负债经营无处不在。目前我国企业尚未形成适度负债经营的格局,企业在负债经营过程中不能获得一定的负债效应,呈现出过度负债经营的趋势。负债经营的好坏直接影响到企业的偿债能力和现金流量的状况。负债经营是现代企业的主要经营手段之一,运用得当会给企业带来收益,成为发展经济的有利杠杆。但是,如果运用不当,则会使企业陷入困境,甚至会将企业推到破产的境地。
In the course of economic globalization and integration in today’s world, the flow of international capital is accelerating and debt management is ubiquitous. At present, the enterprises in our country have not yet formed a pattern of proper debt management. Enterprises can not obtain a certain debt effect in the process of debt management and present the trend of over-indebtedness management. The quality of debt management has a direct impact on the corporate solvency and cash flow conditions. Debt management is one of the main management tools of modern enterprises. Proper use will bring benefits to the enterprises and become a favorable lever for economic development. However, if used improperly, it can put the enterprise in a difficult position or even push the enterprise into bankruptcy.